Drills for Accounting Basics consists of 22 topics covered in typical introductory Principles of Financial and Principles of Managerial accounting courses. Separate drills exist for: 1)Accounting Basics, 2) Accounting Principles, 3) Adjusting Entries, 4) the Balance Sheet, 5) the Bank Reconciliation, 6) the Break-Even Point, 7) the Cash Flow Statement, 8) the Chart of Accounts, 9) Debits and Credits, 10) Depreciation, 11) Evaluating Business Investments, 12) Financial Ratios, 13) Improving Profits, 14) the Income Statement, 15) Inventory and Costs of Goods Sold, 16) Lower of Cost or Market, 17) Overhead and Activity Based Costing, 18) Payroll Accounting, 19) Present Value of an Ordinary Annuity, 20) Present Value of One, 21) Standard Costing, and 22) Stockholders' Equity. All drills are interactive and provide feedback.
Type of Material:
Tutorial with Drill and Practice.
The materials found at this site can be used for just about any learning purpose as identified by the instructor.
Identify Major Learning Goals:
This site bills itself as a complete course in basic accounting. It is very extensive.
Target Student Population:
High school and lower division college and university students
Prerequisite Knowledge or Skills:
Basic computer skills would be helpful.
The author provides current drill and practice sets in a concise and engaging manner. Content is accurate, informed by scholarship, making it most demonstrative of the discipline. This extensive site covers all the topics a student would need for an introductory course in accounting. The site incorporates considerable interaction along with immediate feedback for formatative assessment purposes. Content is also self-contained with appropriate flexibility, such that material can be used in a variety of situations. Finally, concepts are integrated and summarized well.
If used by unprepared or underprepared students, the assessments may not be adequate. Even though the module is excellent, it could be improved by incorporating different methods of assessment for summative purposes.
Potential Effectiveness as a Teaching Tool
The site contains a wide selection of tools including lecture type materials, crossword puzzles, quizzes and tests, as well as a forum (blog) for discussion. Overall the module is a highly effective and efficient teaching tool.
This site contains too many links to advertisements, which is an unpleasant distraction.
Ease of Use for Both Students and Faculty
The module is very user friendly and visually appealing. Interactivity and breadth are the sites strong points. Overall design quality is very high.
The module contains far too many links to advertisements, which detract from the learning experience. In addition, some of the ads do not look like commercials until they are activated by a click.
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