Introductory Accounting Class Research Articles

BEBERAPA CATATAN TENTANG PENGAJARAN AKUNTANSI PENGANTAR

This paper presents a few footnotes pertaining to instructors' teaching approaches to introductory accounting classes, most notably Akuntansi Pengantar I. Unquestionably, since this course is notably the very first accounting course underlying accounting, instructors' approach to teaching this introductory accounting class plays a vita! role in helping beginners to sufficiently comprehend accounting in a solid perspective. A sound, logical approach will provide frameworks for a better integrity and continuity among the subsequent accounting courses. However, the majority of this paper merely addresses several hints concerning with instructors' approaches to teaching the following pivotal introductory accounting topics, basic accounting equation, debiting and crediting rules, adjusting entries, worksheet, reversing entries, closing entries, balance sheet after closing entries, and eventually cost and non cost of goods sold approaches to accouniingfor merchandising enterprises.

Accounting is like a box of chocolates: A lesson in cost behavior

Abstract This case is designed to be used in an introductory managerial accounting class to illustrate cost behavior and break-even analysis in a non-manufacturing setting. Revenue and expense information related to Paramount Pictures' hit movie Forrest Gump is provided and students are required to prepare a traditional income statement, identify fixed and variable costs, prepare a contribution format income statement, and consider the effects of changing from a variable cost structure to a fixed cost structure. While not a primary focus of the case, the material does allow for a discussion comparing internal reporting to external financial reporting and the applicability of GAAP in each setting. The short length of the case allows it to be distributed, read and solved within a single 90-minute class period. Suggestions for cooperative learning assignments are also presented.

Use of AECC Directives and Cooperative Learning Theory in Introductory Accounting Classes

Abstract This article explores two questions: (a) How are colleges and universities responding to the directives of the Accounting Education Change Commission (AECC) for introductory accounting classes? and (b) Do these introductory accounting classrooms use cooperative learning techniques, with the assumed factor of limited competition? Comprehensive interviews were carried out with the introductory accounting coordinators at the top 25 undergraduate business schools, all of the AECC undergraduate grant award schools, and 20 randomly selected business schools. Results show that a larger percentage of award schools made changes compared with the other school categories, and that the high level of reported intragroup competition could be detrimental to cooperative learning goals.

Predicting success for introductory accounting students: some further Hong Kong evidence

This study, which examines the factors that affect first year (Hong Kong) accounting student performance, is motivated by two considerations. First, such studies are important in providing comparative evidence from recently developed countries such as Hong Kong in the context of calls for the harmonization of international accounting education. Second, prior studies seldom consider the variable student personality type as one of the predictor variables. Results using 455 students in the introductory accounting class as subjects, and a multiple regression model indicate that self-expectation of examination results, English secondary school education, high school certificate level grades in English and Mathematics, personality type, intention to obtain a business degree and previous knowledge of accounting were significant predictors of student performance.

Selecting instructional design for introductory accounting based on the experiential learning model

Introductory accounting courses are usually taken by all business majors. The teacher is the manager of the instructional system and must select an instructional strategy from among the many combinations available. It is important for educators to recognize the diversity of learning styles of students in the introductory accounting class so the course can be a more enriching experience for both accounting and nonaccounting majors. The experiential learning model is discussed in association with the teaching modes available to accounting educators. Kolb's Learning Style Inventory (1985) was used to determine the learning preferences for a large group of introductory accounting students. The results of this inventory and direction for the instructional design of introductory accounting courses are presented in this study.

How to teach introductory accounting: Student views

This is the report of a survey on student preferences regarding teaching techniques in introductory accounting classes. Results are analyzed to determine whether there is an association between preferences and the variables of class level, major area of concentration, and sex of the student subjects. Implications of the research results are discussed — implications which may be helpful to the accounting instructor aiming for quality and variety in classroom presentation.