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 Ratings
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| Reviewed: |
May 23, 2008 by Business Editorial Board |
| Overview: |
This module contains complete lessons on basic bookkeeping. It is rather extensive and covers the equivalent of the typical first four chapters in a principles of financial accounting textbook. Skills tests, quizzes and games included serve as formative assessments. |
| Learning Goals: |
To introduce someone totally unfamiliar with this subject to bookkeeping. |
| Target Student Population: |
Introductory tutorial "geared to business owners, managers, and individuals who have not had any formal bookkeeping training or on the job experience and need or want to learn the basics of bookkeeping." |
| Prerequisite Knowledge or Skills: |
Very basic knowledge of business |
| Type of Material: |
Tutorial |
| Recommended Uses: |
Individual study as homework |
| Technical Requirements: |
Browser software.
The bookkeeping and accounting quizzes and games require Adobe's Free Macromedia Flash Player.
The skill tests require Javascript to be enabled in the browser. |
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| Strengths: |
This module provides comprehensive coverage of basic bookkeeping through the complete accounting cycle. Given the nature of the subject, learners must understand the entire cycle, as presented, to make any sense of bookkeeping, and the author provides this complete coverage.
Concepts are integrated and summarized very well.
With the exceptions noted below, content is accurate, current, and relevant. The module is self-contained. Many useful working links to other sources of information support the material in this learning object.Overall the quality of content is rather excellent. |
| Concerns: |
A Cash Flow Statement is not included as one of the basic financial statements.
The reference to Single-Entry Bookkeeping system is questionable, as it is not a method that is found in practice.
Contra accounts and Sub Chapter S (as a type of business organization) do not appear to be described in Lesson 1, yet one of the quizzes tests on these definitions.
The self test on recording transactions in Lesson 2,3, and 4 uses the same transactions instead of different but similar financial events with test results provided. The opening balances in Lesson 4 should have no balances in the temporary accounts.
The Debit/Credit Transactions Skills Test has the following issues: 1) no solution provided, 2)insufficient scaffolding to equip users to answer all the questions, and 3) maybe the order of accounts should be assets / liabilities / capital.
The only aspect that hampers clarity and conciseness is the extent of the material. However, the nature of the subject matter requires a minimum amount of material, which is rather lengthy. |
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Potential Effectiveness as a Teaching Tool |
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| Strengths: |
The breadth and level of content, along with the visuals make this learning object a very effective tool to demonstrate and reinforce the basics of bookkeeping. Objectives and prerequisite knowledge are identified. Concepts are reinforced progressively building on prior concepts. The author uses humor very effectively which may motivate the learners to continue reading some rather lengthy material. Appealing relevant drawings which are quite engaging enhance the presentation of the material. Repeating some of the material in Lesson 4, is a good feature as this segment contains a considerable amount of information. The additional games and quizzes in Lesson 7 are outstanding. Overall someone using this module has the potential to learn a considerable amount about bookkeeping in a relatively short time. |
| Concerns: |
Clarifying feedback on incorrect answers on the quiz results is not provided.
Learners can move to the next lession without achieving any threshold of mastery on the self-assessment quizzes.
Perhaps, the type of business used in the lessons should have been a corporation.
Users of this tool might prefer small chunks of text followed by self assessment exercises (instead of having all the exercises at the end of a lesson).
Lessons 5 and 6 are deficient in self-testing features. |
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Ease of Use for Both Students and Faculty |
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| Strengths: |
So You Want to Learn Bookkeeping! is simple to use and available free on the Internet. The tutorials are easily navigated. Users can go from Lesson 1 to any other lesson by clicking on its title at the top or bottom of the page. The module covers the entire accounting cycle which is critical to understanding the bookkeeping process. Finally, it has clean, visually appealing, self assessment tools. Overall design quality is very high. |
| Concerns: |
The layout of first page of each lesson has too much text.
The only way to print materials is by copying and pasting them into a Word file.
The quiz at the end of Lesson 4 does not provide the option of going back to the tutorial. |
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