A micro-lesson that defined goodwill as an ' 'intangible / hidden but identifiable long-term valuable asset that arises when some other company acquires a new business or diversifies' was undertaken in a small group coaching situation.
The formula is: Goodwill = Purchase cost + intangible assets value - tangible assets' fair market value - liabilities
The concept was then changed to a dual-code depiction and re-explained (see and read collage) and it was found the the concept was understood faster along with development of working memory. It was also articulated that through dual-coded notes prepared by students after modelling and demonstration of the process of dual code note-making, the recall and revision will become quicker
The sums that require calculation of goodwill can be best understood through an analytical table describing the steps and logic leading to mathematical application of the concept.
While working with rural girls of grade ten who were at risk of failure, with compensatory dual-coded learning material prepared at Jaipur-based CULP-NGO helped 'weak students' learn effectively and qualify the public examination successfully.
According to the dual-coded learning material designer, Dr lalit Kishore, "Classroom instructors trained for preparing and transacting dual-coded impart high level cognitive skills since it combined verbal or textual material with visuals. For intra-disciplinary learning, wherein performing in examination is central, combining text codes and visual codes has been found significantly better as compared to the lecture method which makes use of verbal textual material."
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