This paper discusses using the Monopoly[R] board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities,…

Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

In fall 2003, students from two U.S. universities and a Canadian university participated in an ethics project. One solution to overcome the obstacles to ethics discussions among students who are geographically separated is the use of email as a mode of communication. As a basis for their discussions, the students used the accounting ethics…

A study of three methods for using practice sets concluded that no one method is best for teaching bookkeeping, and that the selected problem approach is superior to the practice set approach for teaching bookkeeping theory. (AG)

Based on the 10 most frequently utilized teaching strategies identified by Arkansas business teachers, this handbook suggests uses of these strategies in five subject areas: Typewriting, shorthand, accounting, office procedures, and basic business. The 10 instructional strategies are audiovisuals, bulletin boards, demonstrations, fieldtrips,…

The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

A simple and cheap manual double entry continuous transaction posting system with running balances is developed for bookkeeping by small libraries. A very small library may operate without any system of fiscal control but when a library's budget approaches three figures, some kind of bookkeeping must be introduced. To maintain control over his…

This study determined (1) effect of high school bookkeeping on college accounting performance, (2) relationship of performance to potential measured by SCAT, (3) influence of first on subsequent study. For number one, five factors were studied: (1) whether bookkeeping was taken in high school, (2) at which high school, (3) how many courses, (4)…

This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

Listed are 26 doctoral and masters theses completed during the years 1974-5 involving research in bookkeeping/accounting and basic business subjects. The entries are arranged alphabetically by author and include the title of the study and the name of the associated institution. (MS)

Discussed are four reasons for testing in accounting, the grading of achievement and attitudes, the use of three kinds of tests (short-answer, problem, and essay), and a mechanism for grading (accumulation of points). (MS)

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)