ERIC Number: ED084834
Record Type: Non-Journal
Publication Date: 1973
Reference Count: N/A
Learning to Analyze and Code Accounting Transactions in Interactive Mode.
Bentz, William F.; Ambler, Eric E.
An interactive computer-assisted instructional (CAI) system, called CODE, is used to teach transactional analysis, or coding, in elementary accounting. The first major component of CODE is TEACH, a program which controls student input and output. Following the statement of a financial position on a cathode ray tube, TEACH describes an event to which the student responds by typing his coded version of the accounting entry necessitated by the event; the program evaluates the responses, provides feedback, updates the financial position and begins a new cycle. Other components of CODE are: 1) TRANS, a data file which stores instructions, statements, events, and entries; 2) UPDATE, a program which creates new data files and modifies existing ones; and 3) RESULTS, a data file which monitors student performance. The hypothesis that coding can be well taught by an interactive CAI system is supported by the findings in learning theory that systems which provide feedback, offer attention direction and develop positive attitudes will be most effective. Preliminary testing shows that CODE meets these requirements; formal experimental testing of CODE has been scheduled for the fall semester of 1973 at Kansas University. (PB)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Kansas Univ., Lawrence. School of Business.