The module consists of a set of 27 interactive flashcards which help students classify manufacturing costs as being direct materials, direct labor, manufacturing overhead, selling costs, or administrative costs.
Students should be able to identify various items as being direct material, direct labor, manufacturing overhead, selling cost or administrative cost.
Target Student Population:
Introductory managerial accounting course in college.
Prerequisite Knowledge or Skills:
Student should understand the difference between product cost and period cost.
Type of Material:
Drill and Practice
These flashcards can be used as refresher or review after the material has been covered in class. This activity should be assigned to individuals to be completed outside of class.
Evaluation and Observation
Content quality is very good in that information is accurate and clearly and concisely presented.
The flashcards are self-contained in terms of the concepts being drilled.
This module provides a quick way to remember cost classifications. Using them reinforces the concept of product costs vs. period costs. The flashcards can be used repeatedly as often as necessary. Users can also scramble the cards so that they are not always displayed in the same order.
No explanations are provided for why costs are classified into specific categories. Providing explanations when a student gets a classification wrong would be effective.
The major drawback with this module is being able to see the answers by scrolling to the bottom of the page before attempting the drill and practice activity.
Potential Effectiveness as a Teaching Tool
The set of 27 flaschards serves the intended purpose as a drill and practice by allowing numerous repetitions. The ability to shuffle the flashcards to change the order is a good feature. Users can retry the incorrect cards without having to repeat the full deck. This feature helps learners hone in on the specific cost items that they initially missed.
Learning objectives are not identified i.e. what costs and cost classifications are covered in the module.
This module is limited in helping students learn the concepts (which are not mentioned). Given enough practice, students will be able to classify the items listed on the cards. However, whether students would be able to classify items that are not addressed in the stack of cards is uncertain.
Ease of Use for Both Students and Faculty
The flashcards are easy to use. Flipping through the set can be completed in 10 minutes or less, assuming one has studied the required concepts beforehand. The flashcards can be repeated several times with the display order changed each time. A full or partial deck can be shuffled. Interactivity is high.
The visual appeal of the flashcards is average.
The flashcards have a heading at the top (Question) and a button on the bottom right corner labeled Flip Card that displays in a very light color on some monitors making them almost impossible to see.
No instructions are explicitely provided other than information found by clicking on the Help button. These items need to be made more visible (darker).
No instructions for the retry or shuffle features are provided. Users have to experiment to learn how the software functions.
The list of possible classification choices is not displayed. Students are presented a card that must be flipped to see the assigned classification.
Other Issues and Comments:
The lack of instructions and the color scheme on the page made this module less useful than it could be. No explicit instruction area exists on the page, other than intuitively clicking on the Help button. Changing the name of the button to Instructions would be more beneficial.
The Flip Card and the Help buttons were in a very light color on some reviewers' monitors making them nearly impossible to see or notice.