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Managerial Accounting - Chapter 3: Job Order Costing

by Susan Crosson
 

Ratings

Overall Rating:

4.75 stars
Content Quality: 5 stars
Effectiveness: 4.75 stars
Ease of Use: 4.75 stars
Reviewed: Nov 07, 2008 by Business Editorial Board
Overview: Chapter 3 consists of 11 YouTube videos on job order costing. The first three cover concepts and the last 10 cover problem 6 from the 8th edition of the Crosson and Needles Managerial Accounting textbook. Titles and duration of the first 3 videos are: 1) Job vs. Process Costing (5:26), 2)Cost Flows and T Accounts (4:50), 3) Job Order Cost Card (3:14). The total time required to view all videos is about forty-four minutes.
Learning Goals: To learn about job order costing and the related journal entries.
Target Student Population: College accounting students taking managerial accounting.
Prerequisite Knowledge or Skills: An understanding of some managerial terminology and concepts are needed, particularly how to make journal entries. This sequence of videos begin with the third chapter of the text and assumes users have previously studied Chapters 1 and 2.
Type of Material: Lecture presentation
Recommended Uses: Out-of-class as supplementary learning material.
Technical Requirements: Browser

Evaluation and Observation

Content Quality

Rating: 5 stars
Strengths: Content is clear and concise, demonstrating core concepts of manageral accounting. Information presented is accurate and the amount of material covered per video is excellent. Concepts are integrated nicely and well summarized.
Concerns: The videos may be somewhatlimited to those individuals using the same textbook, particularly since the narrative for the problem is not provided.

Potential Effectiveness as a Teaching Tool

Rating: 4.75 stars
Strengths: Instead of one thirty to forty minute lecture, teaching is divided into attention capturing compartmentalized parts. The author uses easy-to-understand examples like cookies and Harley Davidson motorcycles. This site is excellent for students who need additional reinforcement concerning specific concepts, even more so if instructors and students are using the same text. Objectives are identified. Each segment builds on a prior segment with concepts reinforced progressively. Overall this sequence of short videos is a very effective teaching tool. They would be a nice addition to an online course.
Concerns: This module is pure lecture. Students may not learn any more from these videos than from a lecture if they don’t ‘force’ themselves to actively listen and 'participate’ by taking notes and recording the same information.

Ease of Use for Both Students and Faculty

Rating: 4.75 stars
Strengths: These videos provide for 24/7 anytime teacuing an learning that caters to the YouTube or Ipod generation. The videos are short and can be watched individually as many times as needed. They can be paused and rewound to any point. The size of the viewing screen can also be enlarged. The author is energetic and has a captivating lecturing style with good tonal inflection. Rhetorical questioning is used quite nicely as an instructional teaching strategy to effect learning.
Concerns: The lectures are somewhat lacking in visual appeal given all we see is a person and a flip chart. The dark background and handwriting require the active viewer to listen carefully. Many of the numbers are hard to read.

Other Issues and Comments: These videos are most useful for students and instructors using the Crosson and Needles Managerial Accounting textbook. Without the actual problems in front of the student, the lectures are more difficult to understand.
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