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Thursday, June 22, 2023

Functions of FGEI | Role of FGEI | Core Values of FGEI | Secondary Education | Course code 8624 | B.Ed Solved Assignment |

QUESTION  

Critically analyze the Function, Role, and Core Values of FGEI

CourseSecondary Education

Course code 8624

Level: B.Ed Solved Assignment 

ANSWER

 Federal Government Educational Institutions (Cantt/Gars)

 

Mission:

To provide purposeful and quality education to the wards of Armed Forces personnel as well as of civilians, residing in cantonments/garrisons throughout the country by nurturing fine citizens' skills among the students and providing a healthy educational environment, so as to make them useful members of the society.

 

Core Values

  1.  Instilling moral, social, and national values in the students to help them become good human beings and patriotic Pakistanis.
  2. Grooming them to be educationally sound to adjust as effective and productive members of society.
  3.  Making the students physically and mentally robust by providing them with the facilities of sports and co-curricular activities.
  4.   Realizing that in FGEIs children generally come from the lower social strata of society thus deserve utmost care in their nurturing.

Introduction:

Educational Institutions of the Cantt Boards all over Pakistan were taken over by the Federal Ministry of Education in 1975. In September 1977, the administrative and financial control of these schools and colleges was transferred to DAE (Director Army Education). Subsequently, in November 1981, a separate Directorate was created under IGT&E Branch to deal exclusively with the affairs of the Federal Govt. Educational Institutions (FGEIs) in Cantts and Garrisons (C/G). Recently, FGEI Directorate has been declared as an attached department of the Ministry of Defence DEI exercises administrative and financial control over the department and its employees through the authority delegated to him under the Cabinet Division letter issued in September 1977. This is a fundamental document which spells out the functions of this Directorate. FGEI Directorate has a dual role. On the one hand, it is a Directorate of GHQ, on the other it is an attached civil department of the Ministry of Defence with 99.5% of its employees being paid out of the civil establishment.

 

The employees of FGEIs are governed by the Civil Services Rules and enjoy protection to the extent that their cases of indiscipline and inefficiency cannot be dealt with expeditiously. They have a right to appeal before the Federal Service Tribunal against any decision. For appointment and disciplinary actions, the authority of the Director is rested on the employees of BPS-15 AND BELOW. For gazetted employees in  BPS-16 and above the authority for regular appointments, promotions, and disciplinary actions rests totally with the Ministry of Defense, Establishment Division, and Federal Public Service Commission. However, The Director FGEI enjoys full powers of posting and transfers in respect of all categories of civil employees.

 

 

Role of FGEI Directorate:

The role of the FGEI Directorate is:

“To exercise full administrative control over FGEIs in Cantt and Garrisons with a view to providing better educational facilities, primarily to the children of servicing persons and civilians residing in Cantt areas”.

 

Functions of FGEI Directorate:

  • This directorate performs the following functions:
  •  Implementation of National Education Policy.
  •   Laying down uniform syllabi, textbooks, and schedule of examinations.
  •   However, syllabi and schedules of Matric, FA/F.Sc, BA/BSc & MA exams are controlled by FBISE and the Universities.
  •  Maintenance of high academic standards and quality of education.
  • Selection and recruitment of categories of all categories of teaching and non-teaching staff except Grade 16 and above.
  •  Management, posting, promotions, transfers, welfare, and disciplinary/ administrative actions regarding civil staff. Promotion/disciplinary actions against Grade 16 and above are dealt with by the Ministry of Defense and Establishment Division.
  •  Preparation and processing of budget establishment, Annual Development Programs/ Plans in respect of FGEIs and procurement of necessary funds from the Ministry of Defense.
  •   Execution of development projects through MES.



Wednesday, June 21, 2023

Specific Objectives of Secondary, Elementary and Special Education | Secondary Education | Course code 8624 | B.Ed Solved Assignment |

 

QUESTION  

Explain the Specific Objectives of Secondary, Elementary, and Special Education

CourseSecondary Education

Course code 8624

Level: B.Ed Solved Assignment 

ANSWER

Secondary Education:

The specific objectives of secondary education are as follows:

Knowledge Acquisition:

Secondary education aims to provide students with a comprehensive understanding of various academic subjects such as mathematics, science, social sciences, languages, and humanities. The objective is to equip students with a broad range of knowledge and skills to prepare them for higher education or the workforce.

 

Critical Thinking and Problem-Solving:

Secondary education focuses on developing students' analytical and critical thinking abilities. It aims to enhance their problem-solving skills, logical reasoning, and the ability to apply knowledge to real-life situations. This objective helps students become independent learners and prepares them for the challenges of higher education and the professional world.

 

Skill Development:

Secondary education aims to foster the development of essential skills such as communication, collaboration, research, and information literacy. These skills are vital for students to effectively interact with others, conduct research, evaluate information, and present their ideas confidently.

 

Personal and Social Development:

 Secondary education aims to support the holistic development of students, including their personal and social growth. It emphasizes character education, responsible citizenship, ethical decision-making, and the development of positive values and attitudes.

 

Elementary Education:

The specific objectives of elementary education are as follows:

 

Foundational Knowledge:

 Elementary education focuses on laying the foundation for a broad range of academic subjects, including language arts, mathematics, science, social studies, and physical education. The objective is to provide students with a basic understanding of these subjects and develop their curiosity for further learning.

 

Literacy and Numeracy Skills:

Elementary education aims to develop student's literacy and numeracy skills. It focuses on reading, writing, listening, speaking, and basic mathematical concepts. These skills are fundamental for future academic success and lifelong learning.

 

Social and Emotional Development:

Elementary education emphasizes the social and emotional development of students. It aims to foster positive relationships, empathy, self-awareness, and self-regulation. This objective helps students develop their social skills, resilience, and emotional well-being.

 

Creativity and Imagination:

 Elementary education encourages creativity, imagination, and artistic expression. It provides opportunities for students to explore various forms of art, music, physical activities, and creative problem-solving, fostering their overall development and individuality.

 

Special Education:

The specific objectives of special education are as follows:

Individualized Instruction:

 Special education focuses on providing individualized instruction tailored to meet the unique learning needs of students with disabilities. The objective is to ensure that students receive appropriate support, accommodations, and modifications to access the curriculum and maximize their learning potential.

 

Skill Development and Independence:

Special education aims to develop student's academic, social, communication, and life skills. The focus is on helping students acquire the necessary skills to become as independent as possible and lead fulfilling lives within their capabilities.

 

a.       Inclusion and Participation:

 Special education emphasizes inclusive practices, promoting the full participation and integration of students with disabilities into regular classrooms and school activities. The objective is to create a supportive and accepting environment that values diversity and respects the rights of all learners.

 

b.      Collaboration and Support:

Special education fosters collaboration among teachers, parents, specialists, and related service providers. The objective is to ensure a multidisciplinary approach to support the holistic development of students with disabilities, addressing their educational, social, emotional, and physical needs effectively.

 

These objectives may vary slightly depending on educational systems, policies, and cultural contexts, but they generally encompass the primary aims of secondary, elementary, and special education.

Individualized Education Plan (IEP):

Special education involves the development and implementation of Individualized Education Plans (IEPs) for students with disabilities. These plans outline specific goals, accommodations, and support services tailored to the individual needs of each student.

 

Assistive Technology and Resources:

 Special education aims to provide students with disabilities access to assistive technology, specialized resources, and support materials. These tools help students overcome barriers and facilitate their learning and participation in educational activities.

 

Transition Planning:

Special education includes transition planning for students with disabilities as they move from one educational level to another or transition into the workforce. The objective is to ensure a smooth transition and to equip students with the necessary skills and support to succeed in their post-school lives.

 

Advocacy and Rights:

Special education emphasizes the advocacy for the rights and inclusion of students with disabilities. It aims to raise awareness, promote equal opportunities, and ensure that students with disabilities receive appropriate educational services and accommodations as per their rights.

 

It is important to note that the objectives of education, including secondary, elementary, and special education, are subject to regional and national educational policies, frameworks, and individual school contexts. These objectives may evolve over time to align with changing educational paradigms and societal needs.



Related Topics


Evaluation Process and Historical Background of Textbook

Aspects of Curriculum Development

Textbook and Criteria for Selection of Books 

Differences among the Educators, Beacon House, and City schools 

Functions, Role and Core Value of FGEI

Specific Objectives of Secondary, Elementary and Special Education

Need and Scope of In-Service Teacher Education, In-Service Training of Computer Education to Teachers 

Define evaluation. Differentiate between internal and external examination

Tuesday, June 20, 2023

Supervising Teaching and Learning | School Administration and Supervision

QUESTION  

Write a note supervising teaching and learning

CourseSchool Administration and Supervision

Course Code 8616

Level: B.Ed Solved Assignment 

ANSWER 

Supervising Teaching and Learning

 

Through the effective supervision of teaching and learning, administrators can reinforce and enhance school improvements that will contribute to improving student learning. By skillfully analyzing performance and appropriate data, administrators can provide meaningful feedback and direction to teachers that can have a profound effect on the learning that occurs in each classroom. Because student learning is the primary function of the schools, the effective supervision of instruction is one of the most critical functions of the administrator. If schools are to provide equal access to quality educational programs for all students, administrators must hold teachers accountable for providing an appropriate and well-planned program. These programs include a variety of teaching strategies designed to meet the diverse needs of all students in our complex society.

To enhance the professional effectiveness of the teaching staff administrators must be skilled in these areas: (a) what to evaluate, (b) how to observe and analyze classroom observation information and other data, and (c) how to translate the results of observations and the summary of data into meaningful conference feedback that guides and encourages teachers to improve instruction. Here, evaluation and assessment of certificated employee competency are required in four areas. 

These include: 

(1)        The progress of pupils toward the district-adopted standards

 (2)         The instructional strategies and techniques utilized by the teacher

(3)         The teacher's adherence to curricular objectives.

(4)         The establishment and maintenance of a suitable learning environment.  

 

The ability to assess teacher competence in the four areas outlined in achieving educational excellence and a positive learning experience for all students.

To assess student progress toward the established district standards and to facilitate the planning of various types of instruction, the administration should ensure that teachers are utilizing information from a variety of valid and appropriate sources before they begin planning lessons or teaching. This could include data regarding students' backgrounds, academic levels, and interests, as well as other data from student records to ascertain academic needs and to facilitate planning appropriate initial learning. The administration needs to note that information regarding students and their families is used by the staff for professional purposes only and is kept confidential as a matter of professional ethics.

The beginning of each lesson provides the challenge of how to change the focus of students’ attention from previous classes or discussions with friends to the objective of the lesson. 

Research indicates that the learning of facts is greatly facilitated when memories of organized principles and prerequisite concepts related to the lesson are reviewed at the beginning of the lesson. During the opening, students need to know the direction of the instruction, and the relevance of what they are learning, and to have a sense of continuity. Students are often not able to see the relationship between today's work and the work from yesterday. Sharing the objective of the lesson informally with students would include teacher statements such as “what we are going to do today" and "the reason we are studying this concept.”

Presenting the lesson: The body of the lesson includes the presentation of information; and the explanation-demonstration stage of the lesson. To implement this phase of the lesson, administrators should note that teachers have a wide variety of different styles and models of teaching from which to choose. The larger the number of alternative teaching styles teachers are comfortable utilizing, the more likely they will select techniques that match the desired objectives, learning styles, and academic levels of their students. To determine if the best teaching strategy was selected administrators should determine if the teacher achieved the objective. 

While well over a hundred instructional strategies have been identified, there are some attributes common to all strategies (Joyce & Weil, 1986). Classroom observers should be aware that each strategy has a set of activities with a distinct purpose and role for the teacher and students. Each strategy has a logical sequence which is necessary if students are to accomplish the objective of the lesson. Therefore, the selection of an instructional strategy is a complex task because numerous effective strategies could be used, depending on the instructional goal. Joyce and Weil (1986) drew from a wide range of teaching studies to organize the methods of instruction into four major categories which they refer to as families of instruction.

Good teaching requires diagnosing student progress during the lesson and adjusting instruction. Periodic and formal assessments of student learning through a midterm or final examination may help formulate grades but are not frequent enough to enable the teacher to adjust the teaching to correct misconceptions. When observing a lesson, administrators should note points in the lesson where teachers should monitor instruction as it progresses to enable them to immediately respond to students' misunderstandings and ensure that all students are learning the material. Checking for understanding can be done in large groups by having all of the students signal the response at the same time to the same question. This can be done with the use of their fingers to signal multiple choice answers 1, 2, or 3, the first letter of a word, or thumbs up or down to indicate true or false (Hunter, 1982). Other techniques for group signaling include the use of individual chalkboards, ceramic tiles, or laminated cards on which students record their responses with a grease pencil or crayon and flash the answer. A group choral response can also be used. Students' understanding can also be checked through the use of brief written responses, or mini-diagnostic tests. As students are completing the quick quiz the teacher walks around the room monitoring the approach the students are using to solve the problems as well as their answers, and determines if adjustment in teaching needs to be made. Another method would be a pair share where students take turns telling each other the answers to two different questions related to the same objective while the teacher monitors. Although some measures may not indicate specifically which students are confused, they do provide the teacher with the information needed to determine if the direction or pace of the lesson needs to be adjusted.

Teachers who monitor progress as part of their teaching have all students perform some observable behavior congruent with the lesson's objective while they check the behavior. They analyze the correctness and completeness of the responses and determine if it is necessary to reteach certain segments of the lesson before they move on. Once this is completed they proceed to the next concept--teaching, re-teaching if necessary, and providing the necessary practice.

 Conducting Practice Session: Once students have an adequate level of understanding, research concludes that it is extremely important that students be allowed to practice the new skill and its application. In the initial phase, practice should be conducted under the direct supervision of the teacher. Hunter refers to the process as guided practice. The teacher moves about the room providing support, encouragement, praise, individual assistance, and re-teaching. It can be particularly effective during this portion of the lesson if the teacher utilizes cooperative learning groups or heterogeneous grouping strategies to form practice groups. This provides an opportunity for peer tutoring while the teacher circulates among the groups and keeps them on task while monitoring their level of understanding.

It is important to remember that individuals are only able to assimilate a certain amount of information before it needs to be organized. Otherwise, new learning interferes with the old and produces confusion. For longer or more complicated lessons it may be critical to stop and get closure at several points throughout the lesson as well as at the end. Students who actively participate in the process can reorganize the material and achieve greater retention and clarity of the information.

Before allowing the students time for independent practice, the use of summary or review statements helps students put the information into perspective and identify the key points. It is also helpful if the teacher identifies how it will relate to the lesson plan for the following day. Providing closure, at any point in the lesson, provides students with the opportunity to consolidate and organize what they have learned.

After providing adequate explanation and practice in a monitored setting, students should be provided the opportunity to practice the new skill independently. To ensure that this practice session is positive and productive, the material must relate directly to the lesson just mastered.

 Adherence to Curricular Objectives: The third area supervisors are required to evaluate and assess is the teacher's ability to adhere to curricular objectives. To comply with this requirement of SB 813, administrators should ensure that teachers are utilizing state frameworks, district curriculum guides, scope and sequence charts, and course outlines to assist them in planning instruction. Lesson plans should have a clearly defined objective that is appropriate to the class learning level and consistent with established district, school, department, or grade-level curriculum standards for expected achievement. Further, plans should incorporate the needs, interests, and special talents of students in the class and include enrichment or acceleration activities for students who complete basic tasks early. Activities in the lesson should revolve around the acquisition of new learning.

Planning should include a timeline so the teacher can monitor the pace of instruction to ensure that the intended curricular objectives are taught and mastered in the allocated time. Administrators should verify that a variety of ongoing assessment measures are being utilized by the teacher to monitor the achievement of intended objectives. Information from these measures should be used to make adjustments to the pace, objectives, or sequence when necessary. Teachers should utilize district-adopted and appropriate supplemental materials to meet individual students' academic needs and learning styles.

Teachers should be encouraged by administrators to participate in recommending texts and supplementary materials and developing curriculum so they can utilize their knowledge of students' skills, needs, and interests in selecting a product that will more closely meet the needs of students in the school or grade level.


Related Topics


Supervising Teaching and Learning


Supervising School Environment

Developing Accounting and Auditing Systems

 Synergistic Supervision improves the performance of Students and Teachers

Theory and Function of Supervision, Monitoring and Evaluation

Different Approaches to Supervision 

Financial Audits and Academic Audits

School Heads’and Academic Head’s Responsibilities

Concept and Levels of Administration 

Central bodies of Educational Administrate

Difference between the Administrative structure of public, government and private schools

Areas of Educational Administration 

School Heads and Responsibilities as a School Admin

Define Administration and School Administration and different levels of Administration


Monday, June 19, 2023

Supervising School Environment | School Administration and Supervision

 QUESTION 

Write a note on supervising the school environment

CourseSchool Administration and Supervision

Course code 8616

Level: B.Ed Solved Assignment

 ANSWER 

Supervising School Environment 

Supervisors verify that teachers establish and maintain a suitable learning environment. Therefore, each teacher should develop and implement clear classroom routines and appropriate standards at the beginning of each school year to ensure the health, safety, and welfare of their students. This includes maintaining a clean, safe, and orderly learning environment that includes the establishment of good work habits and discipline. Teachers should post and communicate the classroom standards and procedures as well as the consequences of misbehavior with students and their parents. Students should show evidence of respect for the rules in the classroom and on campus. Teachers should strive to be fair, firm, and consistent as they maintain effective student control in the classroom and uphold the rules throughout the school. Teachers should refer students to support staff when necessary to maintain the appropriate learning environment.

Administrators should ensure that appropriate behavior is supported with regular and ongoing recognition and reinforcement activities. Mutual respect among pupils, teachers, and staff should be evident on campus and in classrooms. Everyone should work together cooperatively, communicate with sensitivity, and utilize appropriate language. Administrators and teachers should serve as role models for students in developing self-control, a sense of responsibility, and attitudes of tolerance and sensitivity. Emergency procedures should be reviewed with students and practiced regularly. In addition, administrators should verify that materials and supplies that will be needed in an emergency, including exit routes and student information, are readily available.

Teachers should adjust the heating, lighting, and ventilation to promote comfort. The classroom arrangement should make good use of space, foster good study habits, and enable students to see and hear instruction. The classroom should have attractive and appropriate visuals and decorations that do not distract from learning.

Good home-school relationships help create a positive learning environment and can be enhanced by regular communication. This can include information on what is to be taught as well as the methods and materials that will be used to achieve the objectives. Evaluators should check to see that systems have been established to communicate with parents regularly regarding student progress. Parents should have opportunities for classroom visitations as well as parent conferences. Teachers should make every effort to promptly return parents' phone calls.

Here are a few Supervision Strategies e.g. Supervision of instruction must be built on the observer's thorough understanding and in-depth knowledge of instructional theory, not on a checklist of what should be in a lesson.

Gathering data: Three main sources of information help identify a teacher's competency include: observations, interviews, and documents. Observations should include walkthroughs conducted on at least a weekly basis. These brief visits, lasting only a minute or two, provide a quick look at teacher performance and classroom environmental factors. Walk-throughs help identify ongoing patterns of behavior. An informal observation is an unannounced visit lasting more than 10 minutes during which the teacher's behaviors or classroom factors may be observed to document consistent trends or patterns of behavior. The informal observation can be followed by a written summary or conference with the teacher. A formal observation is an announced visit lasting an agreed-upon amount of time. During the observation, the administrator records what was said by the teacher and the students. The formal observation also includes a pre- and post-conference and a written summary. The summary includes a description of the conference, observation, observer's judgments, and agreements or directions for changes in teacher behaviors, activities, or classroom environment. Peer observation is agreed upon by the teacher and peer and can be used to verify a trend or pattern of behavior perceived by the evaluator.

Interviews are also a helpful source of information. They can include discussions with students to verify perceptions. At times, parents request a conference to discuss their perceptions. In addition, other members of the administrative team or classified employees who are assigned to work in the classroom can be interviewed to provide their perceptions.

The review of various types of documents can help identify trends or behaviors. These include written parent and student letters or complaint forms. Individual pieces of students' work, folders, or portfolio assessments that contain some samples of students' work also provide helpful information on their achievement. 

Documents should include both formative (ongoing assessment measures) and summative measures (culminating assessment) including homework, practice exercises completed in class, examinations, and student projects.

Teacher Conference: Conferences throughout the year provide a means to communicate the evaluation of the teacher's performance. Decisions shared during the conference are based upon the data collected through observations, review of documents, and interviews that relate to the assessment and evaluation of the teacher's ability to meet the requirements adopted by the local district governing board. The conference should provide the teacher with the means to change unsatisfactory behavior or options for enhancement of performance. The conference should provide an opportunity to expand the teacher's knowledge and concepts and reinforce his or her understanding of the missions of the school. The pre-conference is held before a formal observation and provides the administrator with the opportunity to obtain as much information about the upcoming observation as possible.

Post-conferences can be collaborative, guided, or directive in nature. Each type of conference is planned by the supervising administrator to achieve a different goal. A collaborative conference is effective when the teacher can identify problem areas, suggest alternatives, develop a plan, and is ready and willing to grow professionally, needing little support. This conference is designed to conclude with mutually determined follow-up activities that will enhance the teacher's capabilities. The conference begins with the teacher presenting an overview and analysis of the lesson that was observed. The teacher identifies the strengths and weaknesses of the lesson while the administrator listens to the teacher's perceptions. The administrator then verifies the teacher's perceptions and offers his or her own opinions. After this mutual exchange, possible activities for the next steps are discussed and the conference concludes with agreement on a final plan.

A guided conference is effective for teachers who have difficulty identifying problem areas and alternatives to current practices and need support to carry out the action plan. In addition, the guided conference is effective with a teacher who has little or no difficulty identifying areas that need improvement but is unwilling or not committed to making the necessary changes. During a guided conference the principal must provide prompts to encourage the teacher's thinking, to allow the teacher freedom to explore various possibilities, and to enable the teacher to make a commitment.

Planning the Conference: In preparation for the conference, the administrator will need to review the data and identify the strengths and areas of concern. The administrator should select only one or two behavioral changes and the professional growth activity or activities that will have the greatest effect on the learning for the largest number of students. These selected areas will be the focus or objective of the conference. It will be necessary to identify specific aspects of the data collected that support the need for growth in these areas. It is helpful to formulate questions before the conference that will help the teacher focus on these issues or clarify aspects of the lesson for the administrator. The administrator should identify possible resources and personnel that could assist in a follow-up plan before the conference. The recommendations considered should be doable and reasonable based on the teacher's readiness and the time available. The administrator should select the type of conference collaborative, guided, or directive) and prepare a conference outline. A good conference should last 30-40 minutes. Longer sessions become an ordeal for both the teacher and the administrator. It is the administrator's responsibility to have his or her thoughts well-organized and to keep the conference on task so it can be completed promptly.

During the conference, the teacher and/or administrator should cite purpose, strengths, and areas of concern concerning supporting data. A follow-up plan with the desired specific outcome, activities, and a summary of decisions should be developed.

The evaluation conference should be held at the close of the evaluation period or at the end of the year. The purpose of the conference is to communicate the teacher's rating based upon the SB 813 performance criteria adopted by the district and should include any commendations for exemplary performance. Additionally, the conference should provide an opportunity to expand the teacher's thinking and develop means to strengthen performance. The conference provides yet another forum to communicate and clarify the school's missions, goals, and values. The administrator prepares for the evaluation conference in much the same manner as other conferences. 

The administrator should review all the data collected to date, including conference memoranda and data prepared during the evaluation period. He or she should determine the teacher's ratings, commendations, and recommendations, and then prepare the evaluation forms. In addition, the administrator should identify the objectives that will have the greatest effect on student learning, recommendations for improvement, methods of improvement and support, and a good timeline. The administrator should select the type of conference (collaborative, guided, or directive) and formulate questions that help guide the staff to review specific areas of performance.


Related Topics


Supervising Teaching and Learning


Supervising School Environment

Developing Accounting and Auditing Systems

 Synergistic Supervision improves the performance of Students and Teachers

Theory and Function of Supervision, Monitoring and Evaluation

Different Approaches to Supervision 

Financial Audits and Academic Audits

School Heads’and Academic Head’s Responsibilities

Concept and Levels of Administration 

Central bodies of Educational Administrate

Difference between the Administrative structure of public, government and private schools

Areas of Educational Administration 

School Heads and Responsibilities as a School Admin

Define Administration and School Administration and different levels of Administration

 

Sunday, June 18, 2023

Developing Accounting and Auditing Systems | School Administration and Supervision

 QUESTION 

How technology is helpful in auditing and accounting systems in school?

CourseSchool Administration and Supervision

Course code 8616

Level: B.Ed Solved Assignment 

ANSWER 

Developing Accounting and Auditing Systems

Over the centuries, traditional ways were used to keep accounts. Calculators, pens, and a set of paper books were the basic ingredients of this system. But in today's changing world and computerization era,  there is no need to take these manual ways.

Computer systems perform these basic tasks in a flash and keep up to date and increase efficiency and accuracy eventually leading to saving time and money.ICT is the basic ingredient for efficient financial management. Nowadays traditional accounting and audit systems have been replaced with technology-based accounting and audit systems. Astonishing progress in information technology based on the use of computers and electronic communication systems has emerged the need for the development and application of ICT-based accounting and audit systems in the field of educational management and administration. The latest technology-based accounting information systems are designed to provide the integration of knowledge and sets of skills to face new challenges and opportunities in the world of information technology and to deal with them.

Financial management and audit are the basic components of every organization including education. So, it is an essential task for educational administrators and managers to keep the record correct and up-to-date. To meet the challenges of the time and to make the system efficient and faster it is necessary for administrators and managers to develop computer-based accounting and auditing systems. Computers are used in accounting for storing and analyzing financial data, automation, accuracy, data access, and reliability.

Computerized accounting systems are software programs that are stored on a company's computer, or network server, or remotely accessed via the Internet. Computerized accounting systems allow to set up of income and expense accounts, such as rental or sales income, salaries, advertising expenses, and material costs. They also can be used to manage bank accounts, pay bills, and prepare budgets. Depending upon the program, some accounting systems also allow you to prepare tax documents, handle payroll, and manage project costing.

Computer-based accounting and audit systems normally include using basic office productivity software such as spreadsheets, word processors, and text editing programs and more advanced software packages involve the use of statistical analysis and business intelligence tools.  It helps analyze large amounts of data as compared to traditional systems. Auditors can extract every transaction performed during the period reviewed and can test data to determine any problem. Computerized accounting and auditing systems now become a basic necessity and no longer a luxury for administrators and managers. Computerized auditing systems facilitate a more granular analysis of data and help to determine the accuracy of the information.

Application of Technology in Accounting

1.   To Keep Accounting Records of Big Companies is Possible 

It is so easy to keep unlimited accounting records without any risk of forgetting.

There is a variety of programs used for this purpose.

2.   Separate Payroll Accounting is Possible

We all know the top costly expense is the salary of employees. So, it must be recorded separately. The computer can help with this. Anytime any edit regarding salary, name, or any other adjustment in payroll is possible.

3.   Automation of All Financial Accounts

Just go to any computerized account office. In its computer system, there are lots of financial statements and other accounting reports. How can an organization quickly send its financial statements to the CA office for an audit? The answer is very simple. Everything is connected to the computer. If the accountant passes voucher entries, financial accounts will automatically be created by computer software.

4.   Graphic Presentation of Accounting Results

The computer can be used for the graphic presentation of accounting results. You can see the sale trend graphs, charts, and diagrams. Not only the sale trends but you can see anything in the accounting area through graphics way. It will so easy and understandable instead of reading only manual financial results.

5.   Updated Fastly

If there is any mistake, we can easily correct it. All the accounts will automatically be corrected. In manual accounting, it is not possible. There are lots of options that can help more quickly by providing updated accounting reports. For example, a computer reminder system can send updated debtor balances to the customer.

6.   Best Inventory Control

Recording every small item on the computer is so easy without keeping big inventory registers. By comparing computer records of inventory and actual inventory, anytime, we can check the difference and find the reason behind this difference. In simple words, the single computer has saved the cost of keeping a hundred accounts clerks. Without any errors, the computer can record millions of transactions.

Advantages of Computerized Accounting System

i.  It can generate financial reports automatically at the end of the financial year.

ii.  It eliminates paperwork.

iii.  It makes the accounting system easier, faster, and more proficient.

iv.  It provides up-to-date information.

v.  It provides motivation and quick feedback.

vi.  It gives accurate results.

vii.  It eliminates time and cost. Computerized accounting and auditing systems have some disadvantages also. They require expertise, cost, and extra software for its effectiveness.

Procedures for Computerized Auditing

Preparation for Computer Processing

After an organization to be audited by using computers is selected, the content of its operations as well as documents on computerized systems is to be examined.

The following are the kinds of data to be obtained for examination:

a.  types of computers in use as well as how they have been introduced,

b.  types and contents of programs,

c.  types, contents, and formats of data files,

d.  types, contents, and formats of output,

e.  procedure manuals describing operations (operation manuals and others),

f. organizational chart and staffing table of the computer department (manager, SE, programmer, operator, keypunch operator, and others), and

g.  Information on data in general (period of storing data, number of cases, recording modes, and others).

Preparation of a Checklist

Based on the examination described in (i), lists of items to be inspected (checklist) are prepared. Lists may be prepared by picking out adequate items from existing general inspection manuals or by studying operation manuals of the organization under audit and deciding on items to be checked. Checklists are usually prepared by a combination of these two methods. These checklists are classified into some groups and placed in the order of priority to facilitate the preparation of audit programs.

Data Processing

There are some preparatory works to be done before actual processing by computer. External works include acquiring data files to be processed, renting computers, and other supporting staff. Internal works include a study on processing schedule, assignment of personnel, designing of input and output data formats, system designing as well as preparation of block diagrams and others, coding, card punching, and debugging. These works may be completed one after another, or be carried out simultaneously. To well manage the progress of these works, a time schedule should be prepared beforehand to make sure that each work is completed as has been planned.  Reports on the result of computerized audit processing will be analyzed and studied. Then an additional step such as the preparation of letters of inquiry may be taken to bring the audit findings into the annual audit report, if necessary.

Audit Methods

Test-data method

Detailed examination of selected programs and reprocessing of selected data with these programs Use of general-purpose programs.

Advantages of Auditing Techniques

  Examination of data is more rapid

  Examination of data is more accurate

  The only practical method of examining large amounts of data

  Provides new opportunities to the auditor

  Test large amounts of data within the flash of time.

  It is cost-effective.

  Comparison becomes easy and accessible.



Related Topics


Supervising Teaching and Learning


Supervising School Environment

Developing Accounting and Auditing Systems

 Synergistic Supervision improves the performance of Students and Teachers

Theory and Function of Supervision, Monitoring and Evaluation

Different Approaches to Supervision 

Financial Audits and Academic Audits

School Heads’and Academic Head’s Responsibilities

Concept and Levels of Administration 

Central bodies of Educational Administrate

Difference between the Administrative structure of public, government and private schools

Areas of Educational Administration 

School Heads and Responsibilities as a School Admin

Define Administration and School Administration and different levels of Administration

New BISE Gazzets of the Current Year

All Punjab Gazzets Sargodha Board Gazzet 2024 10th class Lahore Board 10th Class Gazzet Part 1 Lahore Board 10th Class Gazzet Part 2