AIR Spring 2015

Improving Students’ Business Writing: A Quick and Easy Method

This paper provides a proven method for improving the quality of students’ business writing with limited effort by the instructor and minimal use of classroom time. The paper includes two handouts developed over several years by the author which highlight common errors students make in their business writing. Students receive the handouts with every writing assignment and the instructor explains how to use the handouts. The paper also provides a checklist which students complete and submit to the instructor with their writing assignments. The checklist requires students to verify whether they reviewed and corrected their writing for the business writing structure and common errors described in the handouts.

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Accounting Instructors’ Report, Spring 2015: Table of Contents

TRENDS
Troubleshooting Those Difficult Classroom Issues
Belverd E. Needles, Jr., Ph.D., CPA
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Troubleshooting Those Difficult Classroom Issues

This Trends contains ideas for handling common problems that arise for many instructors of the first accounting course. These suggestions have worked for others. Your own intuition, experience, and creativity in handling classroom situations will be far more valuable than trying to copy someone else’s style. As with everything in this manual, we suggest that you adapt and modify these suggestions to fit your needs and presentation style.
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Towards the Pathways Vision Model of Introductory Accounting

The Pathways Vision Committee was chartered to create a vision to transform the first course in accounting to attract diverse, high-potential students. The American Accounting Association lauded the Vision Model for three overarching features that includes interdependent elements, a simple yet deep visual, and an inclusive approach. The model is also consistent with a number of emerging trends in accounting education, including:

A Midwestern university attempted to apply the ideas of the Pathways Vision Model to the introductory accounting class in an online environment during the summer 2014 semester. Based on student feedback some adjustments for the fall 2014 semester and additional adjustments in the spring 2015 course were made. The paper describes the approach used to make an online introductory class consistent with the Pathways Vision Model.

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Financial Accounting Teaching Techniques to Aid Student Understanding of Merchandise Inventory/Cost of Goods Sold Expense Calculation and Inventory Costing Methods

To help students understand (rather than memorize), we have used our combined 100+ years of teaching experience to develop some ‘tricks and techniques’ for the Inventory topic in Financial Accounting courses. We have found it effective to initially present material in a ‘simplified manner’, along with some visual props, designed to help students understand the concepts and proceed from that basis to the more difficult material later in the chapter. We start by changing the chapter title to “Inventory AND Cost of Goods Sold Expense”. Our approach is to constantly emphasize the impact of Inventory on Cost of Goods Sold (COGS). Simplistic examples using simple props are initially used for the various inventory costing methods. Our illustrations and visual aids may seem obvious and almost childish to do in a college classroom. However, for many students Financial Accounting is their first business course. Our simple examples have provided a number of those ‘ah ha’ moments.
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Using Bloom’s Taxonomy to Promote Higher Level Thinking and Learning in Introductory Accounting Courses

Bloom’s taxonomy has been used for years to promote higher level learning in the academic learning environment. This paper focuses on the application of Bloom’s Taxonomy in an Introductory Accounting Course in the online learning environment. Learning levels will be applied to the introductory concepts of creating financial statements. The paper will present a practical application of Bloom’s Taxonomy, using specific examples of a company’s annual report. The application will allow students to move from basic memorization of introductory accounting concepts to using their critical thinking skills to evaluate and synthesize accounting concepts. Students will realize the learning objectives of the course as they progress through the levels of learning. Assignment examples will be given and explained in the paper.

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