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Peer Review

Interactive Worksheet: Accruals and Prepayments



Overall Rating:

3.8 stars
Content Quality: 4 stars
Effectiveness: 4 stars
Ease of Use: 3.5 stars
Reviewed: Apr 07, 2004 by Business Editorial Board
Overview: Accruals and Prepayments is the fifth interactive worksheet in the series from the Book-keeping & Accounting Interactive Tutor (BAIT) from the website. The module presents two prepayment and two accrual scenarios, each one is followed by fill-in-the-blank paragraphs or statements to assess learning.
Learning Goals: The purpose of this tutorial is to present the accruals concept, as well as demonstrate the effect of prepayments and accruals on expense accounts
Target Student Population: British students as well as other individuals who use the British system of book-keeping.
Prerequisite Knowledge or Skills: A person should have a thorough understanding of the accrual and prepayment principles prior to attempting this module. In addition users need to have worked through the prior worksheets to be familiar with terms used.
Type of Material: Tutorial
Recommended Uses: Self-study, in-class demonstration
Technical Requirements: Internet Browser

Evaluation and Observation

Content Quality

Rating: 4 stars

For the target audience, this module is well done. Good illustrations are used to demonstrate each concept. Each scenario is sufficient in length to be manageable. The module integrates and summarizes concepts keeping in mind it is a segment within a larger package.


The procedures demonstrated would very likely be confusing to students from countries that do not follow the British manner for adjusting accounts. Several grammatical errors exist in the fill-in-the-blank sections. The concept of accruals and prepayments is not explicitely defined within the module. In addition the GAAP which supports the concepts, including the realization and matching principles, has not been included in this specific tutorial. As a result the module should not be used as a stand-alone piece to teach these concepts.

Potential Effectiveness as a Teaching Tool

Rating: 4 stars

For the target audience, Accruals and Prepayments is an effective teaching tool to reinforce prior knowledge. Objectives are identified at the beginning of the module. The examples used are easy to follow and not too difficult. Concepts are reinforced progressively with relationships demonstrated between them. The module is relatively efficient and is an excellent way for students to confirm their understanding of accruals and prepayments.


This module would not be suitable for first year American accounting students or students from other countries that do not use the same accounting methods as Great Britain. The process of adjusting accounts does not coincide with the manner in which U.S. students are taught and would be viewed as very confusing by them (balancing off accounts to a profit and loss account). For all users, some of the hints provided are not very helpful. Prior knowledge is a definite prerequisite cconsidering the GAAP that supports the concepts has not been included.

Ease of Use for Both Students and Faculty

Rating: 3.5 stars

The words used for the fill in the blank paragraphs are provided in a text box to help users understand what type of answers are being sought. This feature is most helpful. The design of the tutorial is nicely done. The examples are simple and the handling of the concepts is good. Hints and explanations are provided, although not all of the help is very useful. Upon submitting one?s answers, check marks are inserted to show users correct responses and ?x?s? are used to show incorrect responses. For the last scenario users can try more than once to figure out the correct answer.


The module does not score the results for several of the scenarios correctly. The denominator is one point too high. As a result if someone misses one answer, it is scored as though two errors have been made.

Several grammatical errors exist throughout the module. In Scenario #2, the word ?march? should be capitalized. A period has been omitted at the end of the third sentence. The word ?is? has been omitted in the fourth sentence. In Scenario #3, the word ?of? has been omitted in the fourth sentence. Date conventions used should be consistent rather switching formats. These corrections would make the desired response easier to discern. While not necessarily a problem users do need to be aware that responses must be spelled correctly or they will be judged as incorrect.

For the last scenario, it appears that the tutorial attempts to allow the user to make three try?s at providing the correct response. However on the third try the system locks in the second response.