Accounting Instructors’ Report, Spring 2007: Table of Contents


Cognitive Diversity
Belverd E. Needles, Jr., Ph.D., CPA

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Business Data Analysis With PivotTables

The primary objective of an accounting system is to “summarize transactional data into useful management reports that management can use to manage the business” (Kieso et al., 2006). A powerful vehicle that helps us to achieve this objective is the Microsoft® Excel PivotTable. It provides us a powerful tool to organize and summarize data, and display the output in different views. Displaying summarized data in different views allows us to make comparisons, explore relationships, and identify trends, i.e., convert data into information.

The purpose of this paper is two fold; one is to demonstrate the ease of creating a PivotTable report, and the other, to illustrate its essential features, i.e., the use of PivotTable to count frequency, perform calculations, sort data, group data, collapse/expand data, and filter data. Instructors teaching accounting information systems or computerized accounting may spend a session on PivotTable.

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Holiday How-To: Create a Colorful Floral Arrangement

A beautiful bouquet can add color, drama, and a touch of panache to any festivity. While it’s enjoyable to give—or receive—a fancy arrangement during the holidays, it’s also enjoyable to place your own creation on your table, mantelpiece, or buffet. If you’d like to create a noteworthy arrangement yourself, consider the following suggestions, based on the professional guidance provided in Norah T. Hunter’s The Art of Floral Design, 3rd Edition:

    Make a plan. Though it can have a beauty and charm of its own, a bunch of flowers simply placed in a vase does not, in and of itself, truly
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