AIR 2019

Improving Pass Rates in Intermediate Accounting 1 Through Student Engagement

Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting   After completing Principles of Accounting I (financial accounting) and II (managerial accounting), most Accounting majors enroll in Intermediate Accounting 1 . For almost all students, the quantity and difficulty level of the material makes Intermediate Accounting one of the most difficult courses they will take in their degree program. Compounding this difficulty level is the Read More…


Building Airplanes in an Accounting Class: An Interactive Exercise in Managerial or Cost Accounting

Authors: Tim Creel, Harding University and Veronica Paz, Indiana University of Pennsylvania  The process of building paper airplanes in an accounting classroom allows students to experience an interactive, engaging, problem-solving, and fun learning environment. Building paper airplanes occurs in a managerial accounting class at the undergraduate level, an MBA accounting class or cost accounting class. Students volunteer to build paper airplanes in front of their fellow classmates to illustrate the manufacturing process. The class answers questions related to the manufacturing process after completion of the simulation. In a cost accounting class, building airplanes simulates aspects of manufacturing such as process Read More…


Drivers Wanted: An Audit Case of Revenue Analysis

Author: Lorraine S. Lee, Associate Professor of Accounting, University of North Carolina This educational case requires students to perform audit steps for an auto dealership’s revenue for the year. Students are provided with electronic working papers that include a summary of the weekly gross margin. By analyzing the transactions associated with automobile sales, students are provided an opportunity to test account balances and to consider potential reasons the balances may deviate from expected values. The case provides students an example of a substantive procedure the auditor can conduct in testing accounts affected by the revenue process. By analyzing the transactions Read More…