The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.

This dissertation deals with the possibilities of using the teaching methods offered by the concept of teaching through problem solving in accounting education in business academies and economic lyceums. The main aim of this type of teaching should be above all the introduction of accounting as an important part of the students' economic thinking. The use of problem-based teaching is especially useful when explaining topics fundamental for the understanding of the basic principles of accounting. Accrual Basis Accounting being one of these topics, the thesis presents didactic material suited for problem-based teaching of this subject matter. It falls into the area of didactics of accounting, i.e. a scientific discipline deriving from the didactics of economic subjects.

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Σκοπός της παρούσης έρευνας είναι η μελέτη της συνεισφοράς που μπορεί να έχει η διδασκαλία μέσω επίλυσης προβλήματος στην κατανόηση των ανισώσεων και στην ανάπτυξη της ικανότητας μοντελοποίησης από μαθητές της Β΄ Γυμνασίου. Σχεδιάστηκε ένα οιονεί πείραμα που αφορούσε τη διαφοροποιημένη διδασκαλία του κεφαλαίου των ανισώσεων σε δύο τμήματα 17 μαθητών (πειραματική ομάδα και ομάδα ελέγχου). Αξιολογήθηκαν η κατάκτηση του γνωστικού αντικειμένου και η ικανότητα μοντελοποίησης-επίλυσης μιας κατάστασης-προβλήματος μέσω γραπτής δοκιμασίας, ενώ διενεργήθηκαν και συνεντεύξεις. Παράλληλα σκοπός μας ήταν η διερεύνηση της ικανότητας μοντελοποίησης-επίλυσης μιας κατάστασης-προβλήματος ενός ευρύτερου δείγματος μαθητών Β΄ Γυμνασίου, σχολείων αγροτικής, ημιαστικής και αστικής περιοχής. Πραγματοποιήθηκε επισκόπηση σε ένα δείγμα 39, 48 και 53 μαθητών αντίστοιχα, οι οποίοι κλήθηκαν να αντιμετωπίσουν γραπτώς μια κατάσταση-πρόβλημα, ενώ επίσης διενεργήθηκαν συνεντεύξεις. Από την ποσοτική και ποιοτική ανάλυση των αποτελεσμάτων προκύπτει ότι οι μαθητές μεσαίας επίδοσης είναι αυτοί που κυρίως επωφελήθηκαν από την διδασκαλία μέσω επίλυσης προβλήματος. Επιβεβαιώθηκε η διάκριση τεσσάρων επιπέδων ανάπτυξης στην ικανότητα δόμησης και χρήσης μαθηματικών μοντέλων από μέρους των μαθητών, ενώ κατέστησαν εμφανείς οι μεγάλες δυσκολίες που αντιμετωπίζουν οι τελευταίοι στην ανωτέρω διαδικασία. / The purpose of this research is to study the contribution of teaching through problem solving, in understanding inequalities and in the development of modeling capacity by students of the 2nd high school. A quasi-experiment was designed on differentiated instruction of inequalities in two classes of 17 students (experimental and control group). The achievement of the knowledge object and the ability to resolve a problem situation through mathematical modeling, were assessed by means of a written test and interviews. At the same time, our aim was to investigate the modeling capacity of a larger sample of 2nd high school students, of rural, suburban and urban schools. A survey was carried out in a sample of 39, 48 and 53 students respectively, who were invited to address a problem situation in writing, while interviews were also conducted. The quantitative and qualitative analysis of the results shows that medium performance students were the ones who largely benefited from the “teaching through problem solving” approach. The identification of four levels in the development of constructing and using mathematical models was confirmed, while became apparent major problems faced by the students in the above process.