The video involves an introduction to the accounting cycle, debits and credits, the general journal and general ledger, transactions, and trial balance. Other videos are also available at this site.
Type of Material:
Individual review outside of class.
Identify Major Learning Goals:
Learn/review the elements of recording financial transactions through the preparation of a trial balance.
Target Student Population:
High school and college lower division.
Prerequisite Knowledge or Skills:
Basic understanding of bookkeeping including the accounting equation.
Evaluation and Observation
Content is clear, concise, and accurate. The video provide a complete demonstration of a core concept, summarizes the concept well, and integrates concepts well in 9 short minutes. The elements required for analyzing and recording transactions for a business are laid out nicely.
This video is basically provided to help students learn/review the concepts covered. Including a few more examples would help reinforce learning. In addition, the instructor would need to link the video to an assignment to allow students to practice the concepts covered (reference is provided to additional recourses that would provide this practice).
Potential Effectiveness as a Teaching Tool
The presentation identifies learning objectives, reinforces concepts progressively, demonstrates relationships between concepts, and is efficient. Content is covered in an appropriate sequence with excellent audio visual tools. The video is very efficient and professionally executed.
Ease of Use for Both Students and Faculty
This video is easy to use and visually appealing. The speaker's voice has a pleasant tonal quality. Viewers meet the author in addition to watching professionally designed graphics. The quality of the presentation allows for assignments. Finally, clarity is maintaned when the video is enlarged to full screen.
Instructors would have to ensure that students had an opportunity to practice the concepts presented. Given the nature of a video, the material lacks interactive and engaging components.
Other Issues and Comments:
Based on the content included in the video, the e-textbook is worthy of instructors' consideration. Hopefully this resource addresses a pre-requisite requirement for deeper learning, interactivity.