This presentation is the first of eight videos that provides an introduction to principles of financial accounting. This particular video describes the financing, investing, and operating activities in which businesses engage. (Time: 12:34).
Type of Material:
Video including narrated PowerPoint slides.
In lieu of class lecture or as an additional resource for homework or individual review.
Identify Major Learning Goals:
To understand what constitutes financing, investing, and operating activities.
To identify examples of financing, investing, and operating activities in which businesses engage.
Target Student Population:
Introductory level financial accounting course at college or high school level.
Prerequisite Knowledge or Skills:
The presentation is well organized. Content is accurate, current, and relevant. The presentation clearly outlines its purpose, the intended audience, and provides a complete review of concepts discussed. The presentation is self-contained and can be used without requiring an assignment or context. Concepts presented are well integrated and summarized.
The presentation basically provides a definition of each of the types of business activities and a limited number of examples. As a result, the video does not provide a complete demonstration of the concepts. It fails to mention that all activities can generate and use cash.
Potential Effectiveness as a Teaching Tool
The video explains the connection between the three types of activities very well. Financing (borrowing money) may be necessary for investing (purchasing equipment) before the business begins day to day operations (earning revenues and incurring expenses). As a result, the relationship between the activities is demonstrated very well. The use of a simple business example to illustrate the concepts covered will allow the user to easily connect to the content. The length of the presentation is appropriate for its objective. Writing an assignment to reinforce learning would be easy to do by making reference to the business example used.
This presentation is not conducive to the creation of written assignments other than a matching exercise providing a list of activities to be identified as one of the three categories. Reference to an SBA in the Financing slide is not a relevant term outside of the U.S.
Ease of Use for Both Students and Faculty
The video/presentation is easy to use (click the play button). No instructions necessary. The slides used are clear and legible. Design quality is simple, but good. The pace is good. The amount of content on each PowerPoint slide is appropriate.
The only involvement the user has is to watch and listen. As a result, the video/presentation is not interactive.
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