AIR

Teaching Online Introductory Accounting Course For The First Time: What to Expect

With colleges and universities offering more courses online, professors may have to teach courses online for the first time. This paper serves to address the expectations of teaching a course online for the first time, and offers recommendations for new starters of online courses.

The research was based on the introductory accounting courses I taught in summer semester 2014. A survey was given to the students to address their course expectations and results. I also examined the grade distribution and withdrawal rates between the two different course delivery methods (online and on-campus).
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Integrating The Benefits of Teamwork and Audience Response Systems (ARS) in an Accounting Classroom

Student participation and satisfaction in the classroom pose a challenge for accounting instructors. Some students often appear uninterested, unprepared, or confused during class, if they attend at all. Instructors must find unique ways to engage students to become active participants during class time to enhance the learning process and increase the comprehension and appreciation of accounting. Many have successfully utilized Audience Response Systems (ARS), also known as clickers. Others have effectively implemented group projects or team activities. This paper examines the combination of using clickers and teamwork in accounting courses over an entire semester.

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Making Financial Literacy Relevant to Today’s Student

The goal of this assignment is to require introductory accounting students to do basic financial literacy research in order to develop real world awareness of the importance of setting goals,
spending habits and budgeting. This is a real-world personal budgeting assignment that students indicate they enjoy doing and find particularly insightful. Students are given an average salary for starting accountants as well as a listing of potential deductions and expenses (without amounts) that may or may not apply to them. They need to do their own research as to amounts
and which may or may not apply given their various potential living arrangements and cities chosen. Building wealth with a 401k has been emphasized also at the start of this assignment using examples, and some minimum contribution is expected in their realistic budgets.

An Excel worksheet is required with attached pages showing the source for each expense. Students are also required to evaluate what they have learned. Introductory students have expressed amazement at their result and several find it eye-opening when their bottom line is negative! It is also quite easy to grade. This assignment can be used in upper level courses but it is particularly insightful for the introductory course to build financial awareness in students.
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Gift Cards: An Innovative Approach to Facilitate Learning in Accounting Education

There has been a push for innovation and enhanced learning in accounting education over the past several decades. Professional bodies such as the American Institute of Certified Public Accountants (AICPA) and the American Accounting Association (AAA) have emphasized the need for changes in accounting educational delivery to prepare the next generation of practicing accountants for the complexities of global business in the 21st century.

The Gift Card Project was developed by authors Glover and Hwang (2013) as a way to further engage students in accounting education while simultaneously equipping them with the various competencies necessary for successful careers as professional accountants. The Gift Card Project is presented as a new tool to assist accounting educators in reinforcing learning objectives and foundational concepts typically included in the first introductory accounting course.

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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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