Návrh vizualizační učební pomůcky pro výuku účetnictví na středních odborných školách

The diploma thesis concerns the issue of educational and learning materials and tools in the educational process. Educational and learning materials and tools are part of teaching aids; therefore, the first part of the thesis characterizes and classify the teaching aids and afterwards it deals with educational and learning materials and tools. The theoretical part also describes the teaching of accounting in high schools and how did the COVID-19 pandemic affect the education. The key part of the diploma thesis represents the self-created visual educational and learning tool which is aimed on the topic of material inventory for the accounting classes. The tool consists of educational text supplemented with examples for practice and spoken presentations with animations. This educational and learning tool can be used in online form and in printed form as well. The main idea was to create a quality tool which can be beneficial not only in full-time (face to face) and online teaching, but also in self-study. The created tool was afterwards evaluated through the interviews with high school teachers of accounting. Respondents rated the visual educational and learning tool positively. All the respondents would use it in their classes of accounting and would recommend it to students for self-study as well.