AIR Spring 2017

Techniques to Teach Difference Between Absorption Costing and Variable Costing in Accounting

Authors: James M. Emig, Ph.D., CPA, Villanova University; Robert P. Derstine, Ph.D., CPA, West Chester University and Thomas J. Grant, Sr., M.B.A., CMA, Kutztown University To help students truly understand (rather than memorize), we have used our combined 100+ years of teaching experience to develop some “tricks and techniques” for the Variable Costing topic in Managerial 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 course. This article is Read More…


New Leasing Standard: Challenges and Summary Handout for Accounting Students

Author: Dr. Thomas H. Oxner, University of Central Arkansas Although students may be familiar with apartment leases, and possibly “rent-to-own” furniture stores or car leases, most accounting students will be unaware that businesses commonly use leasing for long-term financing of asset purchases or long-term usage contracts. Lack of familiarity with this financing arrangement implies that the vocabulary and calculations will likewise be new territory for students. In addition, most debt agreements involve complementary journal entries on the borrower’s and lender’s journals. However, leasing agreements do not always result in complementary journal entries at the inception of the lease and in Read More…


5 Tips to Enhance Accounting Student and Instructor Experiences in Online Classes

Author: Denise Dickins, Ph.D., CPA, CIA, East Carolina University The purpose of this article is to describe five tips designed to address these common student complaints and enhance their online experiences, while also addressing instructors’ complaints and improving student participation and interaction. The described, easy-to-implement tips were culled from existing research, online blogs, and my own experiences—both as a student and instructor. They can be implemented in all varieties of college-level accounting (or other) classes from the first undergraduate financial accounting course, to the penultimate graduate auditing class. The tips have been used in my online classes for the past Read More…