http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Fri, 24 May 2013 13:30:31 PDT Fri, 24 May 2013 13:30:31 PDT http://www.merlot.org:80/merlot/images/merlot.gif http://www.merlot.org:80/merlot/ 44 34 http://www.merlot.org/merlot/viewMaterial.htm?id=484974 This interactive technical note gives students the opportunity to practice their understanding of IAS 36, relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company’s assets are impaired. The technical note is based around a fictitious town, that of Accountsville, which the student must explore to successfully complete 5 scenarios. For each scenario, the student must find the carrying amount, the recoverable amount and the impairment value, with the help of short interactive exercises. http://www.merlot.org/merlot/viewMaterial.htm?id=417763 BKD is a Not-for-Profit & Government group that publishes a website with archived webcasts. BKD does not charge for access to its Webcasts, though regristration is required for viewing. Webcasts are about 60 minutes in length and Windows Media player is required. PowerPoint slides are also available for downlaod in Adobe format.Archieved Webcasts: CONTENT IS SUBJECT TO CHANGE-2009 Tax Update for Exempt Organizations-GASB 53- What You Should Know About GASB 53-New 403 (b) Regulations- How Will They Affect Your Plan?-Economic Conditions & Policy Response: Implications for Business and Capital Markets-Identify Theft Red Flags Rule-Are You in Compliance or Waving the White Flag?-SFAS 157 Webcast-Forensic Data Mining Webcast-UPMIFA & Endowment Reporting Webcast-Form 990 Webcast-Entity Risk Assessment Webcast-Hot Tax Topics for Exempt Organizations-Fraud & Embexxlement Webcast http://www.merlot.org/merlot/viewMaterial.htm?id=656298 An introduction to the accounting for Depreciation, Depletion, and Amortization. Created for educational purposes by Dr. Alison Riley, CPA, Associate Professor, Thomas University, Thomasville, Georgia, USA. http://www.merlot.org/merlot/viewMaterial.htm?id=656319 An introduction to the Accounting Cycle. Appropriate for Principles of Financial Accounting students, or as a refresher for more advanced students. Created and uploaded by Dr. Alison Riley, CPA, Associate Professor of Business at Thomas University, Thomasville, Georgia, USA. http://www.merlot.org/merlot/viewMaterial.htm?id=436388 Accounting Basics for Students is a free online source of basic accounting lessons and questions, from the accounting equation and basic journals to T-accounts and financial statements. Easy to read and fully illustrated. For beginner accounting students at both high school and college level. http://www.merlot.org/merlot/viewMaterial.htm?id=86402 Bibliography that contains links to thousands of JSTOR full text Accounting Review articles from 1926-2000. Note that there are two links for each article. The Non USF user links work for anyone with access to the JSTOR database. http://www.merlot.org/merlot/viewMaterial.htm?id=484962 En esta nota técnica se cuestiona la validez de los beneficios como medida financiera, apostando en su lugar por los flujos de caja (Cash flow) como el indicador más preciso para conocer la salud de una empresa. También se presenta el estado de la Variación de caja, que se utiliza principalmente para desarrollar definiciones importantes, como el Cash flow libre de operaciones, entre otras http://www.merlot.org/merlot/viewMaterial.htm?id=348004 Professor Kirsten Ely discusses her process of applying Universal Design for Learning to her accounting class. This online video case story contains several process clips, as well as outcome resources. http://www.merlot.org/merlot/viewMaterial.htm?id=222336 This PDF document is an excellent (and relatively brief) paper that describes how to help students develop those all important critical thinking skills.  It breaks thinkers into four separate skill patterns from weak to strong critical thinking skills.  It also provides techniques to help move students from one level to the next. http://www.merlot.org/merlot/viewMaterial.htm?id=222175 This basic literature review and analysis provides evidence that a more varied approach to teaching accounting, based on the Theory of Situational Leadership as applied to instruction, might result in higher success levels in Principles of Accounting 211