http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Thu, 23 May 2013 21:49:42 PDT Thu, 23 May 2013 21:49:42 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=483874 The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge. The Challenge game template can be modified for use in any course. http://www.merlot.org/merlot/viewMaterial.htm?id=199783 Drills for Accounting Basics consists of 22  topics covered in a typical Introductory Principles of Financial and Principles of Managerial Accounting courses.  Separate drills exist for:  1) Accounting Basics, 2) Accounting Principles, 3) Adjusting Entries, 4) Balance Sheet, 5) Bank Reconciliation, 6) Break-Even Point, 7) Cash Flow Statement, 8) Chart of Accounts, 9) Debits and Credits, 10) Depreciation, 11) Evaluating Business Investments, 12) Financial Ratios, 13) Improving Profits, 14) Income Statement, 15) Inventory and Cost of Goods Sold, 16) Lower of Cost or Market, 17) Overhead and Activity Based Costing, 18) Payroll Accounting, 19) Present Value of an Ordinary Annuity, 20) Present Value of 1, 21) Standard Costing, and 22) Stockholders’ Equity.  All drills are interactive and provide feedback. http://www.merlot.org/merlot/viewMaterial.htm?id=77417 This worksheet covers the accounting equation, the accounting concepts of 'business entity' and 'dual aspect', and the effects of transactions on the balance sheet. The currency used is the pound. http://www.merlot.org/merlot/viewMaterial.htm?id=483871 This activity combines gaming theory with a short answer/matching, drill and practice activity to help students learn about the different types of computer fraud. It also has student classify each type of computer fraud as a computer attack, a social engineering method, malware, or some combination of the three. http://www.merlot.org/merlot/viewMaterial.htm?id=81321 This Bized site provides a lesson plan for building student confidence with using accounting ratios and in interpreting the information provided by such ratios. Lesson objectives are provided as well as PowerPoint slides, a mind map, and an activity sheet that includes key issue questions and links to other resources. http://www.merlot.org/merlot/viewMaterial.htm?id=78866 Financial Accounting Jeopardy Games (MS Powerpoint Slides) http://www.merlot.org/merlot/viewMaterial.htm?id=79596 Provides strategies and self-tests to assist tax professionals and students to effectively and efficiently locate primary tax authority using electronic tax services http://www.merlot.org/merlot/viewMaterial.htm?id=81318 This Bized site provides a lesson plan to encourage students to build confidence in the use of break even charts and to incorporate within the analysis price elasticity of demand and some basic ICT skills using Excel spreadshets. Lesson objectives are provided as well as PowerPoint slides, a mind map, and an activity sheet that includes key issue questions and links to other resources. http://www.merlot.org/merlot/viewMaterial.htm?id=199775 A total of 24 different interactive and printable crossword puzzles have been created by AccountingCoach.com for Principles of Financial and Managerial Accounting.    Topics covered include: 1) Accounting Basics, 2) Accounting Principles, 3) Adjusting Entries, 4) Balance Sheet, 5) Bank Reconciliation, 6) Break-Even Point, 7) Cash Flow Statement, 8) Chart of Accounts, 9) Debits and Credits, 10) Depreciation, 11) Evaluating Business Investments, 12) Financial Ratios, 13) Improving Profits, 14) Income Statement, 15) Inventory and Cost of Goods Sold, 16) Lower of Cost or Market, 17) Overhead and Activity Based Costing, 18) Payroll Accounting, 19) Present Value of an Ordinary Annuity, 20) Present Value of 1, 21) Standard Costing, and 22) Stockholders’ Equity.  Two comprehensive puzzles are included.  Solutions are also available. http://www.merlot.org/merlot/viewMaterial.htm?id=484172 For instructors who foster the traditional approach to teaching principles of financial accounting, these 25 interactive PowerPoint flashcards allow students to practice drilling the rules of debits and credits. The flash card feedback refers to the acronym EARLS to help students learn the debit and credit rules applied to increasing and decreasing specific accounts. Mastering and applying the rules of debits and credits is a critical concept essential to understanding the functions of the accounting cycle including how information flows through to the financial statements. Instructors can modify the flashcard questions to suit their specific needs.Note: Since, the flashcard questions and reponses can be modified without changing the presentation programming, this instructional tool can be used use by instructors in almost any discipline.