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 Ratings
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| Reviewed: |
May 19, 2012 by Business Editorial Board |
| Overview: |
Debits & Credits is set of 18 flash cards that allows the user to drill the rules of debits and cedits based on the normal balance for a variety of accounts. The flash cards are designed for a sole proprietorship entity and cover the elementary accounts encountered in the very beginning chapters of a basic principles of accounting text. |
| Learning Goals: |
To assist students in learning the rules of debits and credits as well as the normal balance for the account categories and some basic accounts |
| Target Student Population: |
Introductory accounting students (first course) taken in high school or lower level college. |
| Prerequisite Knowledge or Skills: |
Some explanation of the rules of debit & credit and how they work would be needed. This concept is usually chapter two in an introductory accounting text. |
| Type of Material: |
Drill and practice. |
| Recommended Uses: |
Individual or in-class |
| Technical Requirements: |
Flash |
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| Strengths: |
The module is concise, self-contained, accurate, and summarizes the concept well. The Study Table below the flash cards provides a list of accounts and answers found in the flashcards. |
| Concerns: |
While beyond the author's control, an introductory explanation would be helpful. This flash card set is somewhat limited in that only 18 accounts are identified. |
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Potential Effectiveness as a Teaching Tool |
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| Strengths: |
The module is very efficient in terms of providing drill and practice for the account categories and basic accounts within each category. The Study Table provides a listing of the accounts included in the set. The session is timed. When all cards have been used, a counter provides feedback to the user in term of percentage answered correctly. The cards can be shuffled to alter the order in which they are viewed. Correct and incorrect stacks permit sorting. Accounts missed can be inserted back into the original deck for additional tries. |
| Concerns: |
Instructor would have to provide context for use as these flash cards would only apply to the first one or two chapters of content. The number of accounts drilled is limited. |
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Ease of Use for Both Students and Faculty |
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| Strengths: |
The module is easy to use, engaging, and visually appealing. Large font is used and as a result the cards are easy to read. Instructions are found by clicking on the Help prompt. Users can create a free account and modify the accounts included to suit their individual needs. Instructions:, Clicking on the card, flips it to the other side. Clicking on the green card stack, moves a card from the center stack to the correct stack. Clicking on the red stack moves the card from the center stack to the incorrect stack. Clicking Retry places an incorrect card back into the original stack. Clicking on the name of the card sticking up from the red stack returns the card to the center for another try. |
| Concerns: |
Using the flash cards is not at all intuitive and requires trial and error unless one realizes that the Help link actually provides user instructions. The flash cards do not seem to work well with certain browsers, particulary Fire Fox. |
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