Abstract
This paper presents an active learning exercise to help introductory accounting students learn financial statement analysis. Utilizing television media, students watch a segment from the hit reality series Shark Tank, during which they are exposed to a start-up business. Students switch between instructor-led class discussion and small-group collaborative work to analyze the business, calculate financial ratios, and compare the business to a fictitious competitor. The results from pre- and post-exercise questionnaires suggest that the activity is a valuable use of class time and increases students’ ratings of the usefulness of financial statements and financial statement analysis.
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