Cooperative learning is the instructional use of small groups so that students work together to maximize their own and each others’ learning (Johnson, Johnson, and Smith, 1991b). The results of numerous studies have found that cooperation among students typically results in higher achievement and greater productivity; more caring, supportive, and committed relationships; and greater psychological health, social competence, and self–esteem. (Sutherland and Bonwell, 1996:72).

This paper presents a cooperative team project that takes the students out of the classroom and out on the road to experience a “live” business environment. The objective of the “Road Trip” assignment is to expose the students to a hands on application of the concepts discussed in class regarding inventory systems and internal controls, while working cooperatively with their peers on an interesting and fun project. The project addresses elements identified in the AICPA’s Core Competency Framework for Entry into the Accounting Profession.

This assignment is designed to be used in the first semester of Introductory Accounting, after completing the chapters related to inventory and internal controls.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Margaret P. Ruggieri, Providence College


Read The Road Trip Inventory Assignment: An Out-of-Class Team Experience.