Learning strategies Essay Example for Free

Learning strategies Essay Learning or instructional strategies determine the approach for achieving the learning objectives and are included in the pre-instructional activities, information presentation, learner activities, testing, and follow-through. The strategies are usually tied to the needs and interests of students to enhance learning and are based on many types of learning styles (Ekwensi, Moranski, Townsend-Sweet, 2006). Thus the learning objectives point you towards the instructional strategies, while the instructional strategies will point you to the medium that will actually deliver the instruction, such as elearning, self-study, classroom, or OJT. However, do not fall into the trap of using only one medium when designing your course. . . use a blended approach. Although some people use the terms interchangeably, objectives, strategies, and media, all have separate meanings. For example, your learning objective might be Pull the correct items for a customer order; the instructional strategies are a demonstration, have a question and answer period, and then receive hands-on practice by actually performing the job, while the media might be a combination of elearning and OJT. The Instructional Strategy Selection Chart shown below is a general guideline for selecting the learning strategy. It is based on Blooms Taxonomy (Learning Domains). The matrix generally runs from the passive learning methods (top rows) to the more active participation methods (bottom rows. Blooms Taxonomy (the right three columns) runs from top to bottom, with the lower level behaviors being on top and the higher behaviors being on the bottom. That is, there is a direct correlation in learning: Lower levels of performance can normally be taught using the more passive learning methods. Higher levels of performance usually require some sort of action or involvement by the learners. Instructional Strategy Selection Chart Instructional Strategy Cognitive Domain (Bloom, 1956) Affective Domain (Krathwohl, Bloom, Masia, 1973) Psychomotor Domain (Simpson, 1972) Lecture, reading, audio/visual, demonstration, or guided observations, question and answer period 1. Knowledge 1. Receiving phenomena 1. Perception 2. Set Discussions, multimedia CBT, Socratic didactic method, reflection. Activities such as surveys, role playing, case studies, fishbowls, etc. 2. Comprehension 3. Application 2. Responding to phenomena 3. Guided response 4. Mechanism On-the-Job-Training (OJT), practice by doing (some direction or coaching is required), simulated job settings (to include CBT simulations) 4. Analysis 3. Valuing 5. Complex response Use in real situations. Also may be trained by using several high level activities coupled with OJT. 5. Synthesis 4. Organize values into priorities 6. Adaptation Normally developed on own (informal learning) through self-study or learning through mistakes, but mentoring and coaching can speed the process. 6. Evaluation 5. Internalizing values 7. Origination The chart does not cover all possibilities, but most activities should fit in. For example, self-study could fall under reading, audio visual, and/or activities, depending upon the type of program you design Instructional Skills: What are Instructional Skills? Instructional skills are the most specific category of teaching behaviors. They are necessary for procedural purposes and for structuring appropriate learning experiences for students. A variety of instructional skills and processes exist. Explaining Demonstrating Questioning Questioning Techniques Levels of Questions Wait Time Explaining The teacher spends much classroom time explaining or demonstrating something to the whole class, a small group, or an individual. Student resource materials typically do not provide extensive explanations of concepts, and students often need a demonstration in order to understand procedures. Demonstrating The teacher spends much classroom time explaining or demonstrating something to the whole class, a small group, or an individual. Student resource materials typically do not provide extensive explanations of concepts, and students often need a demonstration in order to understand procedures. Questioning Among the instructional skills, questioning holds a place of prominence in many classrooms. When questioning is used well: a high degree of student participation occurs as questions are widely distributed; an appropriate mix of low and high level cognitive questions is used; student understanding is increased; student thinking is stimulated, directed, and extended; feedback and appropriate reinforcement occur;students critical thinking abilities are honed; and, student creativity is fostered. Questioning Technique The teacher should begin by obtaining the attention of the students before the question is asked. The question should be addressed to the entire class before a specific student is asked to respond. Calls for responses should be distributed among volunteers and non-volunteers, and the teacher should encourage students to speak to the whole class when responding. However, the teacher must be sensitive to each students willingness to speak publically and never put a student on the spot. Levels of Questions While the need for factual recall or comprehension must be recognized, teachers also need to challenge students with higher level questions requiring analysis, synthesis, or evaluation. The consideration of level is applicable at all grade levels and in all subject areas. All students need the opportunity to think about and respond to all levels of questions. Teacher probes or requests for clarification may be required to move students to higher levels of thinking and deeper levels of understanding. Wait Time  Wait time is defined as the pause between asking the question and soliciting a response. Providing additional wait time after a student response also allows all students to reflect on the response prior to further discussion. Increased wait time results in longer student responses, more appropriate unsolicited responses, more student questions, and increased higher order responses. It should be noted that increased wait time is beneficial for students who speak English as a second language or English as a second dialect. Instructional Strategies: 1. Direct instruction 2. Indirect instruction 3. Interactive instruction 4. Independent study 5. Experiential learning 1. What is Direct Instruction? The Direct instruction strategy is highly teacher-directed and is among the most commonly used. This strategy is effective for providing information or developing step-by-step skills. It also works well for introducing other teaching methods, or actively involving students in knowledge construction. Possible Methods Structured Overview Lecture Explicit Teaching Drill Practice Compare Contrast Didactic Questions. Demonstrations Guided Shared reading, listening, viewing, thinking What is Structured Overview? Structured Overview is verbal, visual or written summary or outline of a topic. It can occur at the beginning of a unit, module or new concept, or it may be used to help relate a learned idea to the big picture. A Structured Overview distills difficult or complex idea into simple definitions or explanation, and then shows how all the information relates. It is the process of â€Å"organizing and arranging topics† to make them more meaningful. What is Lecture? Lecture is a valuable part of a teachers instructional repertoire if it is not used when other methods would be more effective. If the presenter is knowledgeable, perceptive, engaging, and motivating, then lecture can stimulate reflection, challenge the imagination, and develop curiosity and a sense of inquiry. Criteria for the selection of the lecture method should include the types of experiences students will be afforded and the kinds of learning outcomes expected. Because lecture is teacher-centred and student activity is mainly passive, the attention span of students may be limited. Many students, because of learning style preferences, may not readily assimilate lecture content. In addition, lectured content is often rapidly forgotten. What is Explicit Teaching? Explicit teaching involves directing student attention toward specific learning in a highly structured environment. It is teaching that is focused on producing specific learning outcomes. Topics and contents are broken down into small parts and taught individually. It involves explanation, demonstration and practise. Children are provided with guidance and structured frameworks. Topics are taught in a logical order and directed by the teacher. Another important characteristic of explicit teaching involves modeling skills and behaviours and modelling thinking. This involves the teacher thinking out loud when working through problems and demonstrating processes for students. The attention of students is important and listening and observation are key to success. What is Drill Practice? As an instructional strategy, drill practice is familiar to all educators. It promotes the acquisition of knowledge or skill through repetitive practice. It refers to small tasks such as the memorization of spelling or vocabulary words, or the practicing of arithmetic facts and may also be found in more supplicated learning tasks or physical education games and sports. Drill-and-practice, like memorization, involves repetition of specific skills, such as addition and subtraction, or spelling. To be meaningful to learners, the skills built through drill-and-practice should become the building blocks for more meaningful learning. What is Compare Contrast? Compare and Contrast is used to highlight similarities and differences between to things. It is a process where the act of classification is practiced. It is effectively used in conjunction with indirect instructional methods, but can also be used directly to teach vocabulary signals, classification, nomenclature and key characteristics. It is often presented in either written text paragraphs or a chart. Its most common use is as a graphic organizer of content. What are Didactic Questions? Didactic questioning offers the teacher a way to structure the learning process (McNeil Wiles, 1990). Didactic questions tend to be convergent, factual, and often begin with what, where, when, and how. They can be effectively used to diagnose recall and comprehension skills, to draw on prior learning experiences, to determine the extent to which lesson objectives were achieved, to provide practice, and to aid retention of information or processes. Teachers should remember that didactic questions can be simplistic, can encourage guessing, and can discourage insightful answers or creativity. However, effectiveness of this method can be increased by the appropriate addition of why questions, and the occasional use of what if questions. What is Demonstration? A method of teaching by example rather than simple explanation What are Guided and Share? Prioritizes intrinsic motivation and helps students to become more engaged in learning experiences through connecting their beliefs and life goals to curricular requirements 2. What is Indirect Instruction? In contrast to the direct instruction strategy, indirect instruction is mainly student-centered, although the two strategies can complement each other. Indirect instruction seeks a high level of student involvement in observing, investigating, drawing inferences from data, or forming hypotheses. It takes advantage of students interest and curiosity, often encouraging them to generate alternatives or solve problems. In indirect instruction, the role of the teacher shifts from lecturer/director to that of facilitator, supporter, and resource person. The teacher arranges the learning environment, provides opportunity for student involvement, and, when appropriate, provides feedback to students while they conduct the inquiry (Martin, 1983). Possible Methods Problem Solving Case Studies Reading for Meaning Inquiry Reflective Discussion Writing to Inform Concept Formation Concept Mapping. Concept Attainment Cloze Procedure What is Problem Solving? There are two major types of problem solving – reflective and creative. Regardless of the type of problem solving a class uses, problem solving focuses on knowing the issues, considering all possible factor and finding a solution. Because all ideas are accepted initially, problem solving allows for finding the best possible solution as opposed to the easiest solution or the first solution proposed. What are Case Studies? Case studies are stories or scenarios, often in narrative form, created and used as a tool for analysis and discussion. They have a long tradition of use in higher education particularly in business and law. Cases are often based on actual events which adds a sense of urgency or reality. Case studies have elements of simulations but the students are observers rather than participants. A good case has sufficient detail to necessitate research and to stimulate analysis from a variety of viewpoints or perspectives. They place the learner in the position of problem solver. Students become actively engaged in the materials discovering underlying issues, dilemmas and conflict issues. What is Reading for Meaning? Children become curious about printed symbols once they recognize that print, like talk, conveys meaningful messages that direct, inform or entertain people. By school age, many children are eager to continue their exploration of print. One goal of this curriculum is to develop fluent and proficient readers who are knowledgeable about the reading process. What is Inquiry? Inquiry learning provides opportunities for students to experience and acquire processes through which they can gather information about the world. This requires a high level of interaction among the learner, the teacher,the area of study, available resources, and the learning environment. Students become actively involved in the learning process as they: act upon their curiosity and interests; develop questions; think their way through controversies or dilemmas; look at problems analytically; inquire into their preconceptions and what they already know; develop, clarify, and test hypotheses; and, draw inferences and generate possible solutions. Questioning is the heart of inquiry learning. Students must ask relevant questions and develop ways to search for answers and generate explanations. Emphasis is placed upon the process of thinking as this applies to student interaction with issues, data, topics, concepts, materials, and problems. What is Reflective Discussion ? Reflective discussions encourage students to think and talk about what they have observed, heard or read. The teacher or student initiates the discussion by asking a question that requires students to reflect upon and interpret films, experiences, read or recorded stories, or illustrations. As students question and recreate information and events in a film or story, they clarify their thoughts and feelings. The questions posed should encourage students to relate story content to life experiences and to other stories. These questions will elicit personal interpretations and feelings. Interpretations will vary, but such variances demonstrate that differences of opinion are valuable. What is Writing to Inform? Writing that reports information to others can vary greatly in content and format. Many learning experiences culminate in expository or informative writing activities. Students must have opportunities to read a variety of resources and printed materials for information. During writing, students can apply their knowledge of the structures and formats of these materials to organize and convey information. What is Concept Formation ? Concept formation provides students with an opportunity to explore ideas by making connections and seeing relationships between items of information. This method can help students develop and refine their ability to recall and discriminate among key ideas, to see commonalities and identify relationships, to formulate concepts and generalizations, to explain how they have organized data, and to present evidence to support their organization of the data involved. What are Concept Maps? A concept map is a special form of a web diagram for exploring knowledge and gathering and sharing information. Concept mapping is the strategy employed to develop a concept map. A concept map consists of nodes or cells that contain a concept, item or question and links. The links are labeled and denote direction with an arrow symbol. The labeled links explain the relationship between the nodes. The arrow describes the direction of the relationship and reads like a sentence. What is Concept Attainment? Concept Attainment is an indirect instructional strategy that uses a structured inquiry process. It is based on the work of Jerome Bruner. In concept attainment, students figure out the attributes of a group or category that has already been formed by the teacher. To do so, students compare and contrast examples that contain the attributes of the concept with examples that do not contain those attributes. They then separate them into two groups. Concept attainment, then, is the search for and identification of attributes that can be used to distinguish examples of a given group or category from non-examples. What is Cloze Procedure? Cloze procedure is a technique in which words are deleted from a passage according to a word-count formula or various other criteria. The passage is presented to students, who insert words as they read to complete and construct meaning from the text. This procedure can be used as a diagnostic reading assessment technique. It is used: to identify students knowledge and understanding of the reading process to determine which cueing systems readers effectively employ to construct meaning from print to assess the extent of students vocabularies and knowledge of a subject to encourage students to monitor for meaning while reading  to encourage students to think critically and analytically about text and content 3. What is Experiential Learning? Experiential learning is inductive, learner centered, and activity oriented. Personalized reflection about an experience and the formulation of plans to apply learning to other contexts are critical factors in effective experiential learning. The emphasis in experiential learning is on the process of learning and not on the product. Experiential learning can be viewed as a cycle consisting of five phases, all of which are necessary: experiencing (an activity occurs);sharing or publishing (reactions and observations are shared); analysing or processing (patterns and dynamics are determined);inferring or generalizing (principles are derived); and, applying (plans are made to use learning in new situations). Possible Methods Field Trips Narratives Conducting Experiments Simulations Games Storytelling Focused Imaging Field Observations Role-playing Model Building Surveys What are Field Trips? A field trip is a structured activity that occurs outside the classroom. It can be a brief observational activity or a longer more sustained investigation or project. While field trips take considerable organization, it is important to: be clear about what the field trip will accomplish prepare students for the learning have a debriefing session for students to share their learning when they return to the classroom What are Narratives? Narrative essays are told from a defined point of view, often the authors, so there is feeling as well as specific and often sensory details provided to get the reader involved in the elements and sequence of the story. What are Conducting Experiments? Is an orderly procedure carried out with the goal of verifying, refuting, or establishing the validity of a hypothesis. Experiments provide insight into cause-and-effect by demonstrating what outcome occurs when a particular factor is manipulated. What are Simulations? A simulation is a form of experiential learning. Simulations are instructional scenarios where the learner is placed in a world defined by the teacher. They represent a reality within which students interact. The teacher controls the parameters of this world and uses it to achieve the desired instructional results. Simulations are in way, a lab experiment where the students themselves are the test subjects. They experience the reality of the scenario and gather meaning from it. It is a strategy that fits well with the principles of constructivism. Simulations promote the use of critical and evaluative thinking. The ambiguous or open ended nature of a simulation encourages students to contemplate the implications of a scenario. The situation feels real and thus leads to more engaging interaction by learners. They are motivating activities enjoyed by students of all ages. What are Games? Is structured playing, usually undertaken for enjoyment and sometimes used as  an educational tool. Games are distinct from work, which is usually carried out for remuneration, and from art, which is more often an expression of aesthetic or ideological elements. What is Storytelling? Is the conveying of events in words, and images, often by improvisation or embellishment. Stories or narratives have been shared in every culture as a means of entertainment, education, cultural preservation, and instilling moral values. Crucial elements of stories and storytelling include plot, characters, and narrative point of view. What is Focused Imaging? Imaging, the process of internally visualizing an object, event, or situation, has the potential to nurture and enhance a students creativity (Bagley Hess, 1987). Imaging enables students to relax and allow their imaginations to take them on journeys, to experience situations first hand, and to respond with their senses to the mental images formed. What are Field Observations? The process of filtering sensory information through the thought process. Input is received via hearing, sight, smell, taste, or touch and then analyzed through either rational or irrational thought. What is Role Playing? In role playing, students act out characters in a predefined situation. Role playing allows students to take risk-free positions by acting out characters in hypothetical situations. It can help them understand the range of concerns, values, and positions held by other people. Role playing is an enlightening and interesting way to help students see a problem from another perspective. What is Model Building? What is Survey? is a peer-reviewed open access scientific journal that publishes papers related to the development and application of survey techniques. 4. What is Independent Study? Independent study refers to the range of instructional methods which are purposefully provided to foster the development of individual student initiative, self-reliance, and self-improvement. While independent study may be initiated by student or teacher, the focus here will be on planned independent study by students under the guidance or supervision of a classroom teacher. In addition, independent study can include learning in partnership with another individual or as part of a small group. Possible Methods Essays Computer Assisted Instruction. Journals Learning Logs Reports Learning Activity Packages Correspondence Lessons Learning Contracts Homework Research Projects Assigned Questions Learning Centers What is Essay? is generally a short piece of writing written from an authors personal point of view, but the definition is vague, overlapping with those of an article and a short story. Essays can consist of a number of elements, including: literary criticism, political manifestos, learned arguments, observations of daily life, recollections, and reflections of the author. What is Computer Assisted Instruction? Computer-assisted instruction (CAI) refers to instruction or remediation presented on a computer. Computer programs can allow students to progress at their own pace and work individually or problem solve in a group. Computers provide immediate feedback, letting students know whether their answer is correct. If the answer is not correct, the program shows students how to correctly answer the question. Computers offer a different type of activity and a change of pace from teacher-led or group instruction. Also, computer-assisted instruction moves at the students’ pace and usually does  not move ahead until they have mastered the skill. What is Journal Writing? Journal writing is a learning tool based on the ideas that students write to learn. Students use the journals to write about topics of personal interest, to note their observations, to imagine, to wonder and to connect new information with things they already know. What are Learning Logs ? Learning logs are a simple and straightforward way to help students integrate content, process, and personal feelings. Learning logs operate from the stance that students learn from writing rather than writing what they have learned. The common application is to have students make entries in their logs during the last five minutes of class or after each completed week of class. The message here is that short, frequent bursts of writing are more productive over time than are infrequent, longer assignments. What are Reports ? Written reports are documents which present focused, salient content to a specific audience. Reports are often used to display the result of an experiment, investigation, or inquiry. The audience may be public or private, an individual or the public in general. Reports are used in government, business, education, science, and other fields. Learning Activity Packages Correspondence Lessons What are Learning Contracts ? Learning contracts provide a method of individualizing instruction and developing student responsibility. They permit individual pacing so that students may learn at the rate at which they are able to master the material. Learning contracts can be designed so that students function at the academic levels most suitable to them and work with resource materials containing concepts and knowledge that are appropriate to their abilities and experiences. Although this method focuses on the individual, learning contracts also provide an opportunity for students to work in small groups. The teacher may select this approach for some students to support them as they learn to work independently. What are Homeworks ? Refers to tasks assigned to students by their teachers to be completed outside the class. Common homework assignments may include a quantity or period of reading to be performed, writing or typing to be completed, problems to be solved, a school project to be built (such as a diorama or display), or other skills to be practiced. What is Researching? Research projects are very effective for developing and extending language arts skills as students learn in all subject areas. While doing research, students practice reading for specific purposes, recording information, sequencing and organizing ideas, and using language to inform others. A research model provides students with a framework for organizing information about a topic. Research projects frequently include these four steps: 1. determining the purpose and topic 2. gathering the information 3. organizing the information. 4. sharing knowledge. What are Assigned Questions ? Assigned questions are those prepared by the teacher to be answered by individuals or small groups of students. Students discuss their responses among one another or with the teacher. Particular positions or points-of-view should be supported by evidence. In some instances, it may be desirable for students to generate their own set of questions. What is Learning Center? There are eight basic learning centers in an early childhood/elementary classroom, according to the Stephen F. Austin State University Charter School program, each structured to expand the students’ experiences in a variety of meaningful and effective ways. Each center is constructed to encompass numerous objectives, including state and federal standards, school standards, and community standards. The learning centers approach focuses on student autonomy and learning style by giving each student an opportunity to explore his learning environment hands-on in a developmentally appropriate classroom 5. What is Interactive Instruction? Interactive instruction relies heavily on discussion and sharing among participants. Students can learn from peers and teachers to develop social skills and abilities, to organize their thoughts, and to develop rational arguments. The interactive instruction strategy allows for a range of groupings and interactive methods. It is important for the teacher to outline the topic, the amount of discussion time, the composition and size of the groups, and reporting or sharing techniques. Interactive instruction requires the refinement of observation, listening, interpersonal, and intervention skills and abilities by both teacher and students. The success of the interactive instruction strategy and its many methods is heavily dependent upon the expertise of the teacher in structuring and developing the dynamics of the group. Possible Methods Debates Role Playing Panels Brainstorming Peer Partner Learning Discussion Laboratory Groups Think, Pair, Share Cooperative Learning Jigsaw Problem Solving Structured Controversy Tutorial Groups Interviewing Conferencing What is Debating? Debating is a structured contest of argumentation in which two opposing individuals or teams defend and attack a given proposition. The procedure is bound by rules that vary based on location and participants. The process is adjudicated and a winner is declared. What is Role Playing? In role playing, students act out characters in a predefined situation. Role playing allows students to take risk-free positions by acting out characters in hypothetical situations. It can help them understand the range of concerns, values, and positions held by other people. Role playing is an enlightening and interesting way to help students see a problem from another perspective. What is Panelling? Panel discussions, however, differ from team presentations. Their purpose is different. In a team presentation, the group presents agreed-upon views; in a panel discussion, the purpose is to present different views. Also in a team presentations, usually speakers stand as they speak; in panel discussions, usually speakers sit the whole time. In panel discussion each speaker prepares separately, the other speakers here one another for the time at the session itself. What is Brainstorming? Brainstorming is a large or small group activity which encourages children to focus on a topic and contribute to the free flow of ideas. The teacher may begin by posing a question or a problem, or by introducing a topic. Students then express possible answers, relevant words and ideas. Contributions are accepted without criticism or judgement. Initially, some students may be reluctant to speak out in a group setting but brainstorming is an open sharing activity which encourages all children to participate. By expressing ideas and listening to what others say, students adjust their previous knowledge or understanding, accommodate new information and increase their levels of awareness. What is Peer Partner Learning? Peer partner learning is a collaborative experience in which students learn from and with each other for individual purposes. Students reflect upon previously taught material by helping peers to learn and, at the same time, develop and hone their social skills. What is Discussion ? A discussion is an oral exploration of a topic, object, concept or experience. All learners need frequent opportunities to generate and share their questions and ideas in small and whole class settings. Teachers who encourage and accept students questions and comments without judgement and clarify understandings by paraphrasing difficult terms stimulate the exchange of ideas. What is Laboratory Groups? What is Think, Pair, Share? Think-Pair-Share is a strategy designed to provide students with food for thought on a given topics enabling them to formulate individual ideas and share these ideas with another student. It is a learning strategy developed by Lyman and associates to encourage student classroom participation. Rather than using a basic recitation method in which a teacher poses a question and one student offers.

Who is the Dominant Partner between Macbeth and Lady Macbeth? Essay

The relationship between Macbeth and Lady Macbeth is very strange. In the relationship, throughout the play, both take turns to assume the role of being the dominant partner. What is unusual about this is the fact that at this period in time, the man typically was the one controlling the relationship, but in this case, for a lot of the time it is in fact Lady Macbeth that is the dominant force in their relationship. In Act 1, Scene 5 we can see that Lady Macbeth is very ambitious for Macbeth. I believe that the reason she is so eager for the prophecies about Macbeth to come true, is because she knows that if Macbeth becomes a more important figure in society, so will she. Lady Macbeth declares, â€Å"Glamis thou art, and Cawdor; and shalt be what thou art promised.† This tells us that she is very optimistic and confident of the prophecy coming true, and Macbeth succeeding Duncan as king. Although this statement shows that she is confident of Macbeth becoming King, she then goes onto show some signs of uncertainty over Macbeth’s kind and gentle nature, by confessing, â€Å"Yet do I fear thy nature†. This tells us that she is concerned that Macbeth lacks the evil ruthless streak that is needed for him to kill Duncan and succeed him as king. In order to enhance any evil and ruthlessness that Macbeth does possess, Lady Macbeth tries to make Macbeth feel that he deserves to be king more than Duncan by using flattery. She says to Macbeth â€Å"Great Glamis! Worthy Cawdor! Greater than both†, which through sarcasm suggests that he is above these titles, and thoroughly deserves to be king. In this scene we can clearly see that Lady Macbeth is t... ...d helped each other in their time of need. Before they became king and queen they worked together as a team, this is shown by the way that Macbeth calls Lady Macbeth his â€Å"dearest partner of greatness,† however this is not the case after they gain the crown, as they both work as individuals. This may be a contributing factor to the deterioration of their relationship. Although parts of this play go against the way men and women behaved during relationships at the time, the final outcome is in keeping with the traditions of the time. This moral of this play is that women cannot handle a role of powerfulness and dominance, with Lady Macbeth yielding to the effects of her powerfulness, and eventually becoming insane, whereas men prosper with power and dominance, with Macbeth now stronger and more powerful than ever before.

Learning Check

Chapter 14 Auditing the Revenue Cycle |Learning Check | The revenue cycle includes the activities involved in the exchange of goods and services with customers and the realization of the revenue in cash. The classes of transactions in this cycle for a merchandising company are sales, sales adjustments, and cash receipts. The primary accounts affected by these transactions are sales, accounts receivable, cost of sales, inventory, cash, sales discounts, sales returns and allowances, bad debts expense, and allowance for uncollectable accountsSpecific audit objectives for the revenue cycle are derived from the five categories of management's financial statement assertions. b. Specific audit objectives for credit sales transactions include the following: |Specific Audit Objectives | |Transaction Objectives | |Occurrence. Recorded sales transactions represent goods shipped or services provided during the period. |Recorded cash receipt transactions represent cash received during the period. | |Recorded sales adjustment transactions during the period represent authorized discounts, returns and allowances, and | |uncollectable accounts. | |Completeness. All sales cash receipts and sales adjustments made during the period were recorded. | |Accuracy. All sales and cash receipts and sales adjustments are accurately valued using GAAP and correctly | |journalized, summarized and posted. | |Cutoff.All sales, cash receipts and sales adjustments have been recorded in the correct accounting period. | |Classification. All sales, cash receipts, and sales adjustments have been recorded in the proper accounts. | |Balance Objectives | |Existence. Accounts receivable representing amounts owed by customers exists at the balance sheet date. | |Completeness. Accounts receivable include all claims on customers at the balance sheet date. |Rights and Obligations. Accounts receivable at the balance sheet date represent legal claims of the entity on | |customers for payment. | |Valuation and Allocation. Accounts receivable represents gross claims on customers at the balance sheet date and | |agrees with the sum of the accounts receivable subsidiary ledger. The allowance for uncollectable accounts | |represents a reasonable estimate of the difference between gross receivables and their net realizable value. |Disclosure Objectives | |Occurrence and Rights and Obligations. Disclosed revenue cycle events and transactions have occurred and pertain to | |the entity. | |Completeness. All revenue cycle disclosures that should have been included in the financial statements have been | |included. | |Understandability. Revenue cycle information is appropriately presented and information in disclosures is | |understandable to users. |b | 14-3. Following are a few examples of differences between how the auditor might use the knowledge of the entity and its environment for a computer company v. a hotel. a. Certain balance sheet accounts like accounts receivable and inventories are go ing to be very significant for the computer manufacturer, but relatively immaterial for the hotel. The computer company is also likely to have a higher ratio of sales to fixed assets, or sale to total assets, than the hotel. b.The computer company auditor will have significant issues associated with the risk of misstatement with respect to the existence of receivables and inventories that are not present for the hotel. The computer company auditor will also have to address valuation and allocation issues associated with the collectability of receivables and lower of cost or market of inventories that are insignificant for the hotel. The hotel will have a potential risk of material misstatement in terms of how it accounts for revenues from properties that it manages for others, as opposed to properties that it owns. 14-4.Factors that might motivate management to deliberately misstate revenue cycle assertions include: †¢ Pressures to overstate revenues in order to report achievin g announced revenue or profitability targets or industry norms that were not achieved in reality owing to such factors as global, national, or regional economic conditions, the impact of technological developments on the entity's competitiveness, or poor management. †¢ Pressures to overstate cash and gross receivables or understate the allowance for doubtful accounts in order to report a higher level of working capital in the face of liquidity problems or going concern doubts.Factors that might contribute to unintentional misstatements in revenue cycle assertions include: †¢ The volume of sales, cash receipts, and sales adjustments transactions is often high, resulting in numerous opportunities for errors to occur. †¢ The timing and amount of revenue to be recognized may be contentious owing to factors such as ambiguous accounting standards, the need to make estimates, the complexity of the calculations involved, and purchasers' rights of return. 14-5. a. Following ar e example analytical procedures that the auditor might use to estimate total revenue for a household appliance manufacturer and for an airline. Industry |Possible Analytical Procedures | |Household Appliance Mfg. |Use past ratio of net sales to capacity with adjustments for capacity | | |changes. | | |Use a combination of past ratios of market share with adjustments of | | |current changes in market share. Requires knowledge of the total market | | |size in the industry. |Airline |Estimate net revenues using information on utilization of capacity | | |(airline seat miles) and average revenue per seat. | b. Two analytical procedures that the auditor might use to estimate gross margin for company might include. |Analytic Procedure |Audit Significance | |Compare historical trends in market share and |Companies with commanding market shares often are able to obtain larger | |gross margin with current unaudited data. gross margins. | |Evaluate the percentage of revenues coming from |Comp anies with a high proportion of revenues from new products may earn | |new products. |premium gross margins due to the ability to innovate. | c. Two analytical procedures that the auditor might use to estimate net receivables and the allowance for doubtful accounts for company might include. |Analytic Procedure |Audit Significance | |Accounts receivable turn days |Understanding a company’s history of accounts and sales volume can assist| | the auditor in evaluating net receivables and the adequacy of the | | |allowance for doubtful accounts. | |Evaluate the entities history of uncollectable |This procedure is primarily related to the adequacy of the allowance for | |accounts expense to net credit sales, with |uncollectable accounts. The above history of accounts receivable turn | |adjustment for economic conditions |days would be most useful for evaluating estimating gross receivables | | |given sales. 14-6. Several control environment factors and their applicability to reven ue cycle assertions are: †¢ Integrity and ethical values – reduction of risk of overstatement of revenues and receivables by eliminating incentives to dishonest reporting. †¢ Commitment to competence – by chief financial officers and accounting personnel. †¢ Management's philosophy and operating style – conservatism in developing such accounting estimates as the allowance for uncollectable accounts and allowance for sales returns. Human resource policies and practices – bonding of employees who handle cash 7. The following table summarizes the functions that apply to credit sales transactions, the department that performs the functions, and the principal documents or records produced in performing the function. | |Department that performs function |Principal documents and records produced in performing the | |Function | |function. |Initiating credit sales |Sales department |Documents | | | |Customer Order | | |Credit department |Sales Order | | | | | | | Computer Files and Records | | | |Customer Master File (with credit information) and Accounts | | | |Receivable Master File. | | |Perpetual Inventory | | | |Authorized Price List | | | |Open Order File | |Delivering good and |Warehousing and shipping department for |Documents | |services |goods. Shipping documents | | | |Reports of unfilled orders and back orders | | |Line operating departments for services. | | | |Computer Files and Records | | | |Open Order File | | | |Perpetual Inventory | | | |Shipping File | |Recording sales |Accounting (Billing) |Documents | | | |Sales Invoice | | | |Sales Reports and Sales Journal | | | |Various Exception Reports | | | |Monthly Customer Statements | | | | | | |Computer Files and Records | | | |Sales Transaction File | | | |Accounts Receivable Master File | 14-8. In order to assess control risk as low based on programmed control procedures the auditor should test the following. |Control |Importance to Control Risk Assessment | | Programmed control procedures |If a programmed control procedure in critical to a low control risk assessment then| | |the auditor should directly test the control procedure. |Computer general control procedures |In order to obtain assurance that the programmed control procedure functions | | |effectively throughout the period the auditor also needs to these the effectiveness| | |of computer general control procedures. | |Manual follow-up procedures. |Programmed controls usually report exceptions noted when performing the control. | | |As a result auditors also need to test the effectiveness of manual controls that | | |follow-up on reported exceptions. | 14-9. The following tables describes programmed controls for a typical manufacturing company. |Potential Misstatement |Programmed Control |CAATs (Assuming Test Data) | |a. |Sales invoices may not be |The computer compares entries in the sales |Submit test data for a transaction that has | | |recorded. |journal with underlying shipp ing information. |shipping information, both with and without a | | | |All shipping documents must be matched with a|supporting sales invoice. | | | |sales invoice. | | |b. |Sales invoice may be recorded |The computer compares dates on the sales |Submit test data with dates on sales invoices | | |in the wrong accounting period. invoice with dates on shipping documents. |that both do and do not match with dates on | | | | |related shipping files. | |c. |A fictitious sales invoice, or |The computer will not prepare a sale invoice |Submit test data with sales invoice information | | |a sales transaction for which |without underlying information on shipping |that both is and is not supported by underlying | | |revenue should not be |files. |shipping information. | | |recognized, is recorded. | | | |d. Sales are made without credit |The computer searches a field for appropriate|Submit test data for sales orders that both are | | |approval. |credit authorization before an order is |and ar e not supported by appropriate credit | | | |placed on an open order file. |authorization. | |e. |A sales invoice has incorrect |The computer matches quantities on a sales |Submit test data for sales invoices that both do | | |quantities or prices. |invoices with underlying shipping information|and do not match underlying shipping information | | | |and matches prices with an authorized price |and authorized price lists. | | | |list. | |f. |Sales invoices may not be |The computer checks run-to-run totals of |Submit test data for batches that with complete | | |posted or may not be |beginning accounts receivable balances, plus |and incomplete data sets in terms of completed | | |journalized |sales transactions, with the ending |transactions. | | | |receivable balances. | | |g. |Sales invoices may be posted to|The computer matches customer information on |Submit test data with underlying information that| | |the wrong customer’s accounts. the sales invoice with the master custo mer |both does and does not match with information on | | | |file, the sales order, and the shipping |previously created sales order and shipping | | | |documents. |files. | 14-10. A common management control involves having managers with responsibility for sales to review daily or weekly sales reports to assess the reasonableness of recorded sales. Further management responsible for warehousing and shipping should review daily or weekly sales and inventory movement reports to assess the reasonableness of recorded sales and inventory removed from the perpetual inventory. 14-11. The sub-functions involved in cash receipts include (1) receiving cash receipts, (2) depositing cash in bank, and (3) recording the cash receipts. 14-12. a.Two important controls pertaining to cash sales and the transaction class audit objectives to which they relate are: †¢ The customer's expectation of a printed receipt and supervisory surveillance of over the counter sales transactions helps to ensure that all cash sales are processed through the cash registers or terminals – completeness. †¢ Independent check by supervisor on the accuracy of cash count sheets, and verification of agreement of cash on hand with totals printed by a cash register or terminal – existence or occurrence and valuation or allocation. b. Two important controls pertaining to the initial handling of mail receipts are (1) immediate restrictive endorsement of checks received and (2) preparation of a multi-copy listing (prelist) of mail receipts. 14-13. a.A lockbox is a post office box that is controlled by the company's bank. The bank picks up the mail daily, credits the company for the cash, and sends the remittance advices to the company for use in updating accounts receivable. This system eliminates the risk of diversion of the receipts by company employees and failure to record the receipts. b. Depositing receipts intact daily means that all receipts are deposited; that is, cash disbu rsements should not be made out of undeposited receipts. This control reduces the risk that receipts will not be recorded (completeness), and the resulting bank deposit record establishes the existence or occurrence of the transactions. 14-14.Four controls that can aid in preventing or detecting errors or irregularities in recording cash receipts are summarized below along with potential tests of controls: |Control |Test of Control | |Independent check of agreement of validated deposit slip |Inspect a sample of daily cash summaries and examine evidence of | |with daily cash summary. |agreement with validated deposit slip by responsible employee. | |Computer check of information included in the cash receipts |Use CAATs to test computer matching of information from cash receipts | |journal with information from prelist. journal with electronic prelist. Also follow-up on how exceptions are | | |reported and examine evidence or correction of errors reported on | | |exception reports. | |Preparation of periodic independent bank reconciliations. |Examine a sample of periodic bank reconciliations. Make inquiries about | | |bank reconciliation procedures and test accuracy on a sample basis. | |Mailing of monthly statements to customers. |Observe the mailing of monthly statements to customers.Make inquiries | | |about procedures to follow-up on issues raised by customers, and examine | | |reports or other evidence of follow-up. | 14-15. a. The functions pertaining to sales adjustments transactions are: granting cash discounts; granting sales returns and allowances; and determining uncollectable accounts. b. The following three types of controls pertaining to sales adjustments transactions have as their common focus establishing the validity, or existence of occurrence, of such transactions: †¢ Proper authorization of all sales adjustments transactions. The use of appropriate documents and records, particularly the use of an approved credit memo for granting credit for returned or damaged goods, and an approved write-off authorization memo for writing off uncollectable customer accounts. †¢ Segregation of duties for authorizing sales adjustment transactions and handling and recording cash receipts. 14-16. a. The accounts receivable balance is a function of the transactions that are posted to the account, namely credit sales, cash receipts, and sales adjustments. A sound system of internal controls over these three transaction cycles that ensure the completeness and accuracy of these transactions, should also ensure the completeness and accuracy of account receivable. b.The primary control over the balance involves sending monthly statements to customers and having an independent function to receive and follow-up on any issues raised by customers. c. The rights and obligations assertion for accounts receivable involves selling, or factoring, cash receipts. If an entity sells its receivables, it should keep a documentary record of the rece ivables that have been sold or pledged, and have a process for following up on collection of those receivables and the reduction of the related liability to the factoring agent. These records should be compared with monthly statements received from a bank or factoring agent. d.Public companies normally control establish controls over the presentation and disclosure assertion and related audit objectives through an effective and independent disclosure committee. The disclosure committee should have individuals who are knowledgeable about GAAP and the transactions being processed. 14-17. The following table provides example controls and tests of controls for each assertion (and transaction level audit objective) related to credit sales and cash receipts. Examples emphasize programmed control procedures where appropriate. Student should note that tests of controls should also emphasize testing computer general controls, observing exception reports, and testing manual follow-up of items that appear on exception reports. Credit Sales Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Computer matches sales invoice information |Submit test data where invoice data does not match | | |with underlying shipping information. |with underlying shipping information. | |Completeness (Completeness) |Computer prints a report of all goods |Submit test data with shipments that have not been | | |shipped but not billed. |billed to test accuracy of report of all good shipped | | | |but not billed. |Existence and Occurrence / Completeness |Comparison of invoice date with the |Submit test data with shipments in one period and | |(Cutoff) |accounting period when goods were shipped. |billing in the subsequent period. | |Valuation and Allocation (Accuracy) |Computer matches sales prices with |Submit test data with invoice prices that do not match| | |authorized price list and sales order. |the authorized price list or sales order. | |Presen tation and Disclosure |Computer matches customer number on sales |Submit test data the customer information on the sales| |(Classification) |invoice with customer number on sales |invoice does not match the underlying sales order. | | |order. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documentary record of the |receivables that have been factored or sold. | | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | Cash Receipts Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. | |Completeness (Completeness) |Independent check of agreement of cas h and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. independent check of the prelist with the cash | | | |receipts journal. | |Existence and Occurrence / Completeness |Preparation of periodic independent bank |Observe and test the accuracy of independent bank | |(Cutoff) |reconciliations. |reconciliations. | |Valuation and Allocation (Accuracy) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. |Presentation and Disclosure |Mailing of statements to customers. |Make inquiries about mailing of monthly statements to | |(Classification) | |customers. Observe notes and procedures used to | | | |follow-up upon questions raised by customers. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documen tary record of the |receivables that have been factored or sold. | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | 14-18. a. The transaction classes that should be considered in assessing control risk for accounts receivable assertions are: credit sales, cash receipts, and sales adjustments. b.In assessing control risk for the existence or occurrence account balance assertion for accounts receivable, the following transaction class control risk assessments should be considered: †¢ Existence or occurrence for sales transactions that increase accounts receivable. †¢ Completeness for cash receipts and sales adjustments transactions that decrease accounts receivable. c. A revised acceptable level of detection risk for tests of details and a revised level of substantive tests must be determined for an assertion when the relevant final or actual inherent risk assessments, contr ol risk assessments, and analytical procedure risk assessments, differ from the planned assessed levels. 14-19. The following table explains some example preliminary audit strategies for each financial statement assertion in the context of the audit risk model. Assertion |Inherent Risk |Control Risk |Analytic Procedures Risk |Test of Details Risk | |Existence and |Maximum due to revenue|Low if internal |Moderate to high depending on|Moderate which will allow for smaller sample sizes| |Occurrence |recognition problems. |controls over the |reliability of expectation |and changing the timing of confirmations of | | | |occurrence of sales are|model. |receivables. It will also reduce the extent of | | | |strong. | |cutoff tests. | |Completeness |Moderate.Not a |Low if internal |Moderate to high depending on|Moderate to high which will allow for smaller | | |significant inherent |controls over the |reliability of expectation |sample sizes and changing the timing of | | |risk. |occurrence of sales are|model. |confirmations of receivables. It will also reduce| | | |strong. | |the extent of cutoff tests. | |Rights and Obligations|Moderate to high |Moderate to high |Moderate to high depending on|Low: Consider confirming with factoring agent and| | |depending on the |depending on internal |reliability of expectation |search for large unusual cash receipts. | | |entity’s ability to |controls. However, |model. | | |generate operating |control are more | | | | |cash flow. |nonroutine than | | | | | |routine. | | | |Valuation and |High or maximum due to|Moderate to high |Moderate to high depending on|The auditor can test the accuracy of receivables | |Allocation |subjective nature of |depending on internal |reliability of expectation |at gross value with confirmation. The auditor | | |allowance. |controls over |model. should consider extensive tests of the allowance | | | |collection of | |after year-end. | | | |receivables. | | | |Presentation and |Inherent risk is | Moderate to high |Maximum: Analytical |Maximum to High. It is often cost effective to | |Disclosure |usually high or |depending on internal |procedures are not directed |substantively test disclosures which are not | | |maximum. controls over |at testing disclosures. |complex for receivables. | | | |disclosures. | | | 14-20. In vouching recorded accounts receivable transactions to supporting documentation, a sample of debits to customers' accounts is compared to data on supporting sales invoices and matching shipping documents, sales orders, and customer orders. The evidence obtained pertains primarily to specific audit objectives derived from the existence or occurrence, rights and obligations, and valuation or allocation assertions for accounts receivable. 14-21.Both the sales cutoff test and the cash receipts cutoff test pertain to accounts receivable. The sales cutoff test involves: †¢ Examining shipping documents for several days before and after the cutoff date to determi ne the date and terms of shipment. †¢ Tracing shipping documents to sales and inventory records to establish that the entries were made in the correct accounting period. †¢ Inspecting invoices for a period of time before and after the cutoff date to ascertain the validity and propriety of the shipments and corresponding entries. †¢ Inquiring of management about any direct shipments by outside suppliers to customers and determining the appropriateness of related entries.In performing a cash receipts cutoff test, the auditor may be present at the balance sheet date to personally observe the promptness of the cutoff. In particular, the auditor determines that all collections received prior to the close of business are included in cash on hand or in deposits in transit and are credited to accounts receivable. Alternatively, the auditor may review the daily cash summary and validated deposit slip for the last day of the year. Both cutoff tests relate to the occurrence and completeness audit objectives for accounts receivable. 14-22. a. It may not be necessary to confirm accounts receivable when: †¢ The balance is immaterial to the financial statements. †¢ The use of confirmations would be ineffective as an audit procedure. The auditor's combined assessment of inherent risk and control risk is low, and that assessment, made in conjunction with the evidence expected to be provided by analytical procedures or other substantive tests of details, is sufficient to reduce audit risk to an acceptably low level for the applicable financial statement assertions. b. Factors to be considered in choosing the form of confirmation request are (1) the acceptable level of detection risk and (2) the composition of the customer balances. The positive form is used when detection risk is low or individual customer balances are relatively large. The negative form should be used only when all three of the following conditions apply: †¢ The acceptable level o f detection risk for the related assertions is moderate or high. A large number of small balances is involved. †¢ The auditor has no reason to believe that the recipients of the requests are unlikely to give them consideration. c. When no response is received after the second or third positive confirmation request to a customer, the auditor should apply such alternative procedures as (1) examining subsequent collections and (2) vouching open invoices comprising the customer's balance. Alternate procedures may be omitted when both of the following conditions apply: †¢ There are no unusual qualitative factors or systematic characteristics related to the nonresponses, such as that all nonresponses pertain to year-end transactions. The nonresponses, projected as 100% misstatements to the population and added to the sum of all other unadjusted differences, would not affect the auditor's decision about whether the financial statements are materially misstated 14-23. a. The aged trial balance is used primarily in assessing the adequacy of the allowance for uncollectable accounts. b. Procedures applied to the aged trial balance include (1) footing and crossfooting the aged trial balance and comparing the total to the general ledger balance for accounts receivable and (2) testing the aging of the amounts shown in the aging categories by examining supporting documentation such as dated sales invoices. c.After testing the accuracy of the aged trial balance the auditor should perform the following procedures to draw a conclusion about the fair presentation of the allowance for doubtful accounts. †¢ Examine past due accounts for evidence of collectability such as correspondence with customers and outside collection agencies, credit reports, and customers’ financial statements. †¢ Discuss collectability of accounts with appropriate management personnel. †¢ Evaluated management’s process for estimated the allowance for doubtful accounts using hindsight. †¢ Evaluate the adequacy of the allowance given information about industry trends, aging trends, and collection history for specific customers. d.Hindsight allows auditors to evaluate the reasonableness of management’s process for estimating the allowance for doubtful accounts. The reliability of management’s process for developing this accounting estimate can be gauged by evaluating estimates in prior periods and the degree to which those estimates accurately estimated subsequent uncollectable accounts. 14-24. GAAP disclosure for accounts receivable include: †¢ Disclosure of receivables from employees, officers, affiliated companies and other related parties. †¢ Appropriate classification of material credit balances. †¢ Appropriate classification of current and noncurrent receivables. †¢ Disclosure of pledging, assigning, or factoring receivables.

Philosopher Hypatia of Ancient Alexandria

Known for: Greek intellectual and teacher in Alexandria, Egypt, known for mathematics and philosophy, martyred by Christian mob Dates: born about 350 to 370, died 416 Alternate spelling: Ipazia About Hypatia Hypatia was the daughter of Theon of Alexandria who was a teacher of mathematics with the Museum of Alexandria in Egypt. A center of Greek intellectual and cultural life, the Museum included many independent schools and the great library of Alexandria. Hypatia studied with her father, and with many others including Plutarch the Younger. She herself taught at the Neoplatonist school of philosophy. She became the salaried director of this school in 400. She probably wrote on mathematics, astronomy, and philosophy, including about the motions of the planets, about number theory and about conic sections. Accomplishments Hypatia, according to sources, corresponded with and hosted scholars from other cities. Synesius, Bishop of Ptolemais, was one of her correspondents and he visited her frequently. Hypatia was a popular lecturer, drawing students from many parts of the empire. From the little historical information about Hypatia that survives, it is surmised by some that she invented the plane astrolabe, the graduated brass hydrometer, and the hydroscope, with Synesius of Greece, who was her student and later colleague.  The evidence may also point to simply being able to construct those instruments. Hypatia is said to have dressed in the clothing of a scholar or teacher, rather than in womens clothing. She moved about freely, driving her own chariot, contrary to the norm for womens public behavior. She was credited by the surviving sources as having political influence in the city, especially with Orestes, the Roman governor of Alexandria. Hypatias Death The story by Socrates Scholasticus written soon after Hypatias death and the version written by John of Nikiu of Egypt more than 200 years later disagree in considerable detail, although both were written by Christians.  Both seem to be focused on justifying the expulsion of the Jews by Cyril, the Christian bishop, and on associating Orestes with Hypatia. In both, Hypatias death was a result of a conflict between the Orestes and Cyril, later made a saint of the church. According to Scholasticus, an order of Orestes to control Jewish celebrations met with approval by Christians, then to violence between the Christians and the Jews. The Christian-told stories make it clear that they blame the Jews for the mass killing of Christians, leading to the banishment of the Jews of Alexandria by Cyril.  Cyril accused Orestes of being a pagan, and a large group of monks who came to fight with Cyril attacked Orestes. A monk who injured Orestes was arrested and tortured.  John of Nikiu accuses Orestes of inflaming the Jews against the Christians, also telling a story of the mass killing of Christians by Jews, followed by Cyril purging the Jews from Alexandria and converting the synagogues to churches.  Johns version leaves out the part about a large group of monks coming to town and joining the Christian forces against the Jews and Orestes. Hypatia enters the story as someone associated with Orestes and suspected by the angry Christians of advising Orestes not to reconcile with Cyril.  In John of Nikius account, Orestes was causing people to leave the church and follow Hypatia.  He  associated her with Satan and accused her of converting people away from Christianity. Scholasticus credits Cyrils preaching against Hypatia with inciting a mob led by fanatical Christian monks to attack Hypatia as she drove her chariot through Alexandria. They dragged her from her chariot, stripped her, killed her, stripped her flesh from her bones, scattered her body parts through the streets, and burned some remaining parts of her body in the library of Caesareum.  Johns version of her death is also that a mob -- for him justified because she beguiled the people of the city and the prefect through her enchantments -- stripped her naked and dragged her through the city until she died. Legacy of Hypatia Hypatias students fled to Athens, where the study of mathematics flourished after that. The Neoplatonic school she headed continued in Alexandria until the Arabs invaded in 642. When the library of Alexandria was burned, the works of Hypatia were destroyed.  That burning happened primarily in Roman times.  We know her writings today through the works of others who quoted her -- even if unfavorably -- and a few letters written to her by contemporaries. Books About Hypatia Dzielska, Maria.  Hypatia of Alexandria.  1995.Amore, Khan.  Hypatia.  2001. (a novel)Knorr, Wilbur Richard.  Textual Studies in Ancient and Medieval Geometry. 1989.Nietupski, Nancy. Hypatia: Mathematician, Astronomer, and Philosopher.  Alexandria  2.Kramer, Edna E. Hypatia.  The Dictionary of Scientific Biography.  Gillispie, Charles C. ed. 1970-1990.Mueller, Ian. Hypatia (370?-415).  Women of Mathematics. Louise S. Grinstein and Paul J. Campbell, ed. 1987.Alic, Margaret.  Hypatias Heritage: A History of Women in Science from Antiquity Through the Nineteenth Century.  1986. Hypatia appears as a character or theme in several works of other writers, including in  Hypatia, or New Foes with Old Faces, a historical novel by Charles Kingley.