This interactive, multimedia tool consists of five sections which help users understand key concepts and achieve in depth knowledge of the effects of different depreciation methods on companies.
The five sections included are: 1) a general depreciation theory test, 2) a methods test looking at how different depreciation
techniques can affect a company’s financial statements, 3) a flexible depreciation calculator accompanied by two
reflection exercises, 4) a detailed case analysis focusing on net income effects and cash flow, and 5) a curiosities segment.
section taking a look at depreciation strategies in companies
Type of Material:
Drill and practice; tutorial
In class, homework, lecture.
Identify Major Learning Goals:
To understand depreciation, the calculation of depreciation using various methods, the impact of residual value and useful life, and the disclosure of method used.
Target Student Population:
Introductory accounting students.
Prerequisite Knowledge or Skills:
Minor computer skills and basic knowledge of accounting terminology.
The content is clear, complete, accurate, and self-contained. It includes an adequate amount of material, summarizing and integrating the concepts well.
Although not necessarily a concern, instructors need to realize that the focus of this module is on the straight line and the double declining depreciation methods.
Potential Effectiveness as a Teaching Tool
Learning objectives and prerequisite knowledge have been identified.
Before doing the tutorial, the module suggests reading the ‘technical note’ which is a summary of information related to depreciation.
The preliminary quizzes are nice. Feedback is provided for answers submitted by users.
This module has a deeper focus than simply showing students how to calculate depreciation under two methods. It demonstrated and reinforces concepts progressively.
Ease of Use for Both Students and Faculty
Easy to use, engaging, and interactive. The built-in calculator saves time and effort. Instructions are clear and visual appeal is excellent.
Other Issues and Comments:
U.S. users should realize values are not in dollars, which should present no real concern.
Although dated, links to "real life" corporations (American and international) as well as footnotes related to depreciation have been provided.
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