The 18-year-old striker has grabbed five goals in four competitive outings for the reserves and under-20 sides.
However Kirky reckons the fact that the young forward will include his training goals to up that tally shows he has just the right mentality to be a prolific frontman.
Kirkwood said: “Calum might tell you it’s more than five in four games because I think he counts his goals in training as well!
“As a striker you’re always looking for these lads to know what they’re doing and if you speak to the manager Mr McCoist will tell you exactly how many he scored and how, so it’s good that Calum thinks that way.
“He’s still got a lot to go but he’s heading in the right direction and if he keeps his work ethic up then he has a good start to his career.”
While Gallagher’s claim to more than five goals may draw comparisons to McCoist from his under-20 coach, it is another former Gers striker that Kirkwood sees stronger similarities to in the in-form hitman.
“He plays very similarly to Kenny Miller,” said Kirkwood. “He has plenty of energy and covers plenty of ground and has got confidence from scoring the goals.
“His work rate is second to none. We always want more though and I felt he could have had a hat-trick in the first 15 minutes of our last Youth Cup match, with the opportunities he had.
“Having said that, he was there to miss them and that’s a big plus. I was always taught that if you’re there to miss them then you’re getting in good positions and eventually they’ll go in.”
Gallagher has also hit the net in both the club’s reserve outings this season and was unlucky to only be on the bench for the last reserve match at Murray Park.
He climbed from the bench to find the net again and that kind of response is exactly what Kirkwood wants to see from the young players trying to make the first team grade.
He added: “We keep on saying to the kids that they need to show patience and they have to make sure they are at the top of their form all the time.
“If they are given their opportunity with the reserve team or the first team, even on the bench they have to be ready to produce the goods.”