ERIC Number: ED299899
Record Type: RIE
Publication Date: 1988-Aug
Reference Count: N/A
Teaching Financial Accounting via a Worksheet Approach.
Vincent, Vern C.; Dietz, Elizabeth M.
A classroom research study investigated the effectiveness of an approach to financial accounting instruction that uses worksheets to bring together the conceptual and practical aspects of the field. Students were divided into two groups, one taught by traditional lecture method and the other taught with worksheet exercises and lectures stressing theory and technique. An accounting aptitude test was administered as the pretest, and a form of the American Institute of Certified Public Accountants Achievement Test was used as a posttest. Analysis of the results suggests that since the two groups were found to be significantly different in aptitude, based on the pretest results, the final differences in groups can not be attributed to the teaching method. However, the instructor's personal observations were that the worksheets had distinct advantages, enabling students to review the first semester of accounting while incorporating partnerships into the accounting cycle, promoting comprehension of corporate equity, clearly delineating certain important accounting distinctions, teaching the concept of bonds payable in a more visual manner, and aiding in the synthesis of information. The worksheet approach, which simulates audit work, proved to be an exciting new way to teach partnership and corporate accounting. (MSE)
Publication Type: Reports - Evaluative; Reports - Research
Education Level: N/A
Authoring Institution: N/A