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ERIC Number: EJ1097107
Record Type: Journal
Publication Date: 2012-Feb
Pages: 13
Abstractor: As Provided
ISSN: ISSN-1941-3394
The Accounting Capstone Problem
Elrod, Henry; Norris, J. T.
Journal of Instructional Pedagogies, v7 Feb 2012
Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only must calculate amounts for financial statements, but need knowledge and skills to select principles and reporting methods, the judgment to apply them, and the ability to prepare financial statements, including disclosures. The use of technology in the accounting classroom improves learning (Talley, 2009). Albrecht and Sack (200) urged inclusion of technology instruction in the accounting curriculum. Employers need graduates with critical thinking skills, and proficiency with computers (AICPA, 2005). The ability to effectively leverage technology is among the core competencies in the CPA Vision Project (AICPA, 2010). This paper is about the use of Excel in a computer assisted, individually tailored, learning experience intended to provide students integrative experiences that otherwise would be missing from the accounting program, through an Excel randomization process to create a unique problem for each student, using Excel's=Rand () function. The capstone course includes this problem, an assignment intended to provide students with the integrative experiences through the preparation of financial statements.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A