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Hairston, Stephanie; Harter, Charles; McKay, Britton – American Journal of Business Education, 2020
In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students…
Descriptors: Accounting, Professional Education, Internship Programs, Tests
Joyner, Donald T. – American Journal of Business Education, 2018
A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…
Descriptors: Recordkeeping, Bond Issues, Money Management, Accounting
Shanklin, Stephen B.; Ehlen, Craig R. – American Journal of Business Education, 2017
This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…
Descriptors: Games, Teaching Methods, Simulation, Accounting
Haskin, Daniel L.; Burke, Megan M. – American Journal of Business Education, 2016
Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…
Descriptors: Accounting, Business Administration Education, Sustainability, College Curriculum
Anderson, Johann A.; Leese, Wallace R. – American Journal of Business Education, 2016
A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…
Descriptors: Accounting, Mathematical Formulas, Costs, Income
Tuner, James A. – American Journal of Business Education, 2016
Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…
Descriptors: Business Education, Money Management, Budgeting, Budgets
Chowdhury, Manzoor E. – American Journal of Business Education, 2016
Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…
Descriptors: Business Administration Education, Teaching Methods, Instructional Materials, Annual Reports