Accounting Business Tutorials is a series of 10 PowerPoint tutorials for students entrolled in an Principles of Financial Accounting course. The table of contents for the set is as follows: 1) Introduction, 2) Business Transactions, 3) Journal Entries, 4) Adjustments Part A, 5) Adjustments Part B, 6) Cash Discounts, 7) F.O.B. Point, 8) Periodic Inventory, 9) Perpetual Inventory, and 10) Merchandising Firms. Individual reviews can be found in MERLOT for segments 2 - 10. The modules are intended to be completed sequentially. Most segments contains some form of interactivity.
The set of tutorials introduces students to the accounting cycle concepts for service and merchandising firms. The overall purpose of the different modules is to demonstrate how to record a variety of different basic accounting events as well as calculate relevant values.
Target Student Population:
High school or college students at the introductory financial accounting level.
Prerequisite Knowledge or Skills:
The introductory module should be completed first. Students need to know how to classify accounts as well as how transactions affect the accounting equation.
Type of Material:
Self study or incorporated to in-class lecture
Requires Internet Explorer
Evaluation and Observation
While quality of content varies per module, most ratings fall between the 4 to 5 range. Overall, content is provided in a clear and concise manner and is reasonably complete, accurate and well organized.
The Introduction section, not reviewered elsewhere, contains 16 slides and covers accounting equation concepts essential to understanding the remaining segments. Terms are defined in easy to understand language. Concepts are integrated nicely culminating with a summary and short interactive account classification tutorial.
Each segment would benefit from a brief introduction or instructions that indicate whether the prior module must be completed first.
In some of the segments, the types of transactions illustrated or concepts covered is very elementary, limiting the self-containability of a particular segment.
Occassionally the definition of a term is over-simplified.
Potential Effectiveness as a Teaching Tool
Effectiveness ratings for the nine individually reviewed components of Accounting Buiness Tutorials range from a high of 5 (Business Transactions Tutorial and Periodic Inventory) to a low of 2.5 (Merchandising Firms).
While some modules are better than others, collectively the set is very good.
Information is provided in an easy to understand manner.
Individually the modules are rather efficient, building on prior concepts, and reinforcing them progressively.
Interactive components contain positive and negative feedback with an opportunity to try again.
Learning objectives and prerequisite knowledge have not been identified throughout the modules.
A few segments end abruptly without providing a summary.
Sometimes, the content included is too brief limiting effectiveness to the learning of only elementary concepts.
Ease of Use for Both Students and Faculty
The 10 modules included in Accounting Business Tutorials are very easy to use.
The slides are visually appealing with a few exceptions. Occassionally some rather nice graphic illustrations have been included.
Forward and backward navigation buttons exist within each segment with navigation directions provided in the earlier modules.
Overall the slides are designed nicely with a suitable amount of content included.
Most segments contain some interactivity to actively engage students. Furthermore, this author's inclusion of interactivity demonstrates to other instructions just how this feature can be accomplished using PowerPoint.
Internet Explorer must be used for the tutorials to fuction properly. This fact is not readily apparent.
Instructors will need to inform students that "merely waiting" causes the next slide to appear. For some segments, clicking anywhere on a slide causes the automatic pace to cease so that users can progress at their own pace.
Users must exit back to the table of contents to proceed to the next segment. In some cases, the link to the site must be re-opened in order to proceed. Also, users cannot jump to a particular slide. Only linear navigation is possible.
Occassionally color choices lack contrast to facilitate easy reading or are glaring and harsh on the eye.
Other Issues and Comments:
Having a table of contents indicating the number of slides within a segment, as well as, the estimated completion time would be an added benefit.
Individual reviews beginning with Business Transactions Tutorial should be consulted to gain more specific information relevant to quality of content, potential effectiveness as a teaching tool, and ease of use for each specific module.