Active learning is increasing in popularity as a supplement to the lecture-only method of class presentation in many disciplines, including accounting. This paper defines and discusses the benefits of active learning and presents seven different active-learning activities developed and used by the authors. The active learning activities mainly…

This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…

The integration of technology into modern classrooms has enhanced learning opportunities for students. With increased access to educational content, students gain a better understanding of the concepts being taught. "Flipped Instruction: Breakthroughs in Research and Practice" is a comprehensive reference source for the latest scholarly…

Like other members of the academy, accounting professors are challenged to improve student learning. We must help students move beyond the "bean counter" role and develop higher-level skills such as analysis, synthesis, and problem-solving. The Significant Learning Taxonomy was used as a template to improve learning in an introductory accounting…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

A new approach to introductory accounting at the University of Southern California teaches students to view issues from varied perspectives, broadens exposure to unstructured problems with more than one solution approach, and places accounting in real-world context. It has increased enrollment and persistence and attracted new students to the…