Every application of integration by parts can be done with a tabular method. The trick is to identify and consider each new integral in the table before deciding how to proceed. This paper supplements a classic introduction to integration by parts with a particular tabular method called Row Integration by Parts (RIP). Approaches to tabular methods…

This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial…

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either…

"Advances in Accounting Education" is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, this series works to support the improvement of accounting programs at colleges and universities, as well as…

"Advances in Accounting Education" (AAE) is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, it works to support the improvement of accounting programs at colleges and universities, as well as foster…

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…

Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting…

The General Manager, Steve Gunderson, is currently charged with leading the decision on whether to outsource the payroll function of the USMCo (UltraSonic Machining Co) organization or to purchase a system and hire a full-time, experienced payroll staff member to manage the details of payroll for the company. There are differing opinions of…

The purpose of this article is to provide examples of business concepts appearing in science fiction, offering accounting and business educators a means to engage students and allow students to make connections with business concepts outside of the strict business realm, resulting in increased long-term learning. To accomplish this, the "Star…

Many students ignore or underappreciate the important role that financial and accounting considerations have on the formulation and implementation of realistic and ultimately effective strategies. This article describes an exercise that helps build the ability to integrate strategic thinking with financial analysis. Its purpose is to help students…

Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

This Teaching Note describes a two-hour-and-40-minute "Business Communication" module developed and used by the author over the past six years in an MBA "Managerial Accounting" course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of…

This Teaching Resource outlines and reflects upon the use of an innovative corporate associate partnership scheme as part of the delivery of an Auditing course to final year undergraduate Accounting students at a university in the UK. It outlines the motivations behind a practitioner's involvement in teaching delivery, along with the formulation,…

A conceptual foundation for the Statement of Cash Flows based on the ten elements of financial statements provides students with a deep understanding of core accounting concepts. Traditional methods of teaching the statement of cash flows tend to focus on statement preparation rules, masking the effect of business events on the change in cash.…

"Advances in Accounting Education" is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed…