Unit 1 Understanding roles, responsibilities and relationships in education and training Level 3

Report on Unit 1 Understanding roles, responsibilities and relationships in education and training Level 3

The below report is based on education and teaching and it discusses the roles and responsibilities of the teachers as well as the supporting staff in an educational institution. The report also discusses the legislations related to teaching required for teachers to know. Support/Referral/Records The support staffs in an educational institution include (Support staff handbook, 2017):

  • Learning Support Assistant

  • Teaching Assistant

  • Learning mentor

  • Classroom Assistant

  • Non–teaching Assistant

  • Higher Learning teaching assistant

  • Special Needs assistant

The supporting staffs support the teachers in the following ways:

  • Report to the teachers regarding the performance, achievements and progress of the students.

  • Maintaining healthy classroom environment

  • Collection and provision of information to/from the parents as suggested.

  • Record keeping of the students

  • Offering frequent feedbacks to the teachers regarding the progress of the students.

  • Establishment of healthy relations with parents/guardians so as to ensure smooth flow of information among teaching staff and the parents/guardians.

  • Manage the attendance records of the students

  • Promoting healthy behaviour of pupils and resolving conflicts

  • Helping the teachers in management f the behaviour of the pupils

  • Help the teachers in making students achieve the academic goals

  • Help in planning and implementation of activities of learning

  • Administrative/clerical support for instance: filing, photocopying and typing etc.

  • Supporting the learning of students with the help of appropriate strategies as well as resources.

  • Working on the planning of lessons as well as their evaluation so as to ensure proper and scheduled teaching

  • Supervision of reflection of students regarding the learning activities and maintenance of the records of progress of students in learning activities

  • Maintain discipline and decorum in the classrooms to ensure proper learning of students.

  • Supervision, assessment and recording of pupil performance in examinations to ensure maintaining and improving good performance of students (Clarke, et al. 2014).

  • Taking responsibilities of keeping and upgrading student records and coordinating with the teachers regarding the matter

2. A summary of specific legislation that must be complied with / of which teachers must be aware

There are certain legislations that influence the working of a teacher and they are:

  • Health and Safety at Work Act: This act was introduced by the UK government in 1974 and it is popularly known as HASAW or HSW and is the major element of health and safety legislation of UK (Aleksynska, and Schmidt, 2014). It was meant to ensure healthy and safe practices of work at workplaces. The act also constitutes maintenance of safe environment; safe access to work environment; utilising risky resources safely and provision of welfare etc.

  • Data Protection Act 1998: This act was introduced in the year 1998 so as to maintain the privacy of the staff members of any organisation. It suggests that the personal data of an employee should not be processed without the consent of the employee and it should be obtained lawfully. The data should be relevant and no transfer of data is allowed. Also strict legal measures can be taken if the principles under the act are violated.

  • Copyright Guidelines: All the teachers and students have to follow the copyright guidelines which states that the work of an individuals can be protected from getting copied, used or morphed without consent of the creator of the content. Works published anywhere should be originally owned by a teacher in order to avoid any legal issues.

  • Equality Act 2010: Equality Act was introduced in 2010 by UK government and it states that all the employees are to be equally treated at work and no practice of discrimination is allowed at the workplace. This legislation gives certain rights to working population of the country such as being able to sue the employer in case of any kind of discrimination experienced (Križ, and Skivenes, 2014). The activities of discrimination due to race, age and gender etc. are completely banned at workplaces under this legislation.

  • Children’s Act 2004: The Children’s Act states that all the government functions related to education child welfare come under the legislative power of the Director’s of children services. The purpose of this act is to provide limitations and support to the local authorities in improved regulation of children interests.


The above report has been discussed and it has been discussed the roles and responsibilities of teachers and the supporting staff. Also the legislations related to teching are discussed.


  • Aleksynska, M. and Schmidt, A., 2014.A chronology of employment protection legislation in some selected European countries. Geneva: ILO.

  • Clarke, A., Triggs, V. and Nielsen, W., 2014. Cooperating teacher participation in teacher education: A review of the literature.Review of Educational Research,84(2), pp.163-202.

  • Gonzales, S. and Lambert, L., 2014. Teacher leadership in professional development schools: Emerging conceptions, identities, and practices.Journal of School Leadership,11(1), pp.6-24.

  • Herlihy, B. and Corey, G., 2014.Boundary issues in counseling: Multiple roles and responsibilities. John Wiley & Sons.

  • Križ, K. and Skivenes, M., 2014. Street-level policy aims of child welfare workers in England, Norway and the United States: An exploratory study.Children and Youth Services Review,40, pp.71-78.

In 2015, recoverable amount is higher than carrying figure so there is no journal entry has been made.

C. Explaining the reasons for impairment

In 2014, carrying amount is $200000, whereas recoverable amount implies for $110000. Hence, carrying amount is higher than recoverable cost which shows the loss of $90000. Carrying cost – recoverable amount $200000 – $110000 = $90000

D. Presenting the amount of plant and equipment in balance sheet

In balance sheet, revaluate amount of plant and equipment is recorded by business entity after doing final reversal.


Interpreting the technical requirements and importance of international accounting standards

International Accounting standards have high level of importance which ensures high level transparency and standardization in the financial statements. Hence, final accounts which are prepared according to IFRS are highly reliable in nature and thereby helps stakeholders in making decisions (Florou, Kosi and Pope, 2017). However, technical knowledge is highly required among the individuals or accounting personnel to deal with the aspects of International Accounting Standards such as IAS 12 and 26 etc. In this, accounting personnel must have ability to recognize deferred tax assets and liabilities. Moreover, assets, revenue received in advance, other liabilities, unrecognized items; consolidated financial statements are the main bases of taxation (Warren, 2016). By taking into consideration all such bases accounting personnel can assess or determine the tax liability. In addition to this, in IAS 12 contains rules regarding the measurement of deferred tax. Along with this, tax rate are also varied from one year to another. In this, accounting personnel is required to update with changing rules and policies. Through this, finance manager and accounting personnel would become able to determine suitable tax liability. In addition to this, IAS 26 serves information about retirement plans which can be distinguished into two types such as defined benefit and contribution plan. Hence, it clearly presents information about the recording, measurement and disclosure of information regarding the retirement benefit plans. Hence, for effective presentation accounting personnel must have knowledge regarding the rules and regulations which are related to it (Bond, Govendir and Wells, 2016). Thus, by considering all such aspects it can be said that technical and conceptual knowledge is highly required for dealing with the standards more effectively and efficiently. Moreover, reporting and measurement aspect of pension plan is highly differing from one standard to another (McPhail, Macdonald and Ferguson, 2016). For instance: UK GAAP has different rules in relation to treatment on pension benefits in against to IAS. Hence, conceptual understanding and knowledge is highly required for dealing with the amount of retirement benefits and deferred tax amount. There are several key issues which are associated with financial reporting enumerated below:

  • Reporting needs and requirements are mentioned in the regulations which business entity requires following for ensuring transparency in the final accounts. However, sometimes is not possible for the business organization to comply with all the rules to the large extent.
  • Further, some government authorities have framed and introduced legislation which entail that companies are not obliged to prepare financial statements according to accounting standards. Moreover, sometimes treasurer directives also enforce accounting standard which company has to follow for the preparation of financial statements.


  • Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting & Finance.
  • Florou, A., Kosi, U. and Pope, P.F., 2017. Are international accounting standards more credit relevant than domestic standards?.Accounting and Business Research.47(1). pp.1-29.
  • McPhail, K., Macdonald, K. and Ferguson, J., 2016. Should the international accounting standards board have responsibility for human rights?.Accounting, Auditing & Accountability Journal.29(4). pp.594-616.
  • Warren, C. M., 2016. The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management.34(3).