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Peer Review

Accounting for Receivables Part 1: Uncollectible Accounts

by Craig M. Pence, MBA, CMA, CFM


Overall Numeric Rating:

4.75 stars
Content Quality: 5 stars
Effectiveness: 4.75 stars
Ease of Use: 4.5 stars
Reviewed: May 19, 2012 by Business Editorial Board
Overview: Accounting for Receivables Part I is a 15 minute video uploaded onto YouTube. This video explains the difference between the direct write-off and allowance methods for handling uncollectible accounts. It also compares and contrasts the income statement (% of sales) and balance sheet (% of receivables) approaches for estimated the uncollectible accounts expense
Type of Material: Presentation
Recommended Uses: Homework outside of class for review, possibly lecture.
Technical Requirements: Adobe Flash
Identify Major Learning Goals: To explain accounting for uncollectible accounts receivable (bad debts).
Target Student Population: High school or college students enrolled in principles of financial accounting.
Prerequisite Knowledge or Skills: Introductory accounting knowledge and terminology are required.

Evaluation and Observation

Content Quality

Rating: 5 stars
Strengths: The video is clear and concise and provides accurate content with respect to accounting for uncollectible accounts. The video provides a complete demonstration of a core concept and summarizes and integrates the concept well.
Concerns: Understanding the module does require prerequisite knowledge to make sense, probably content through the accounting cycle.

Potential Effectiveness as a Teaching Tool

Rating: 4.75 stars
Strengths: The module identifies learning objective, reinforces and builds on concepts progressively, and demonstrates the relationships between concepts. Concepts are presented well. The examples used are good.
Concerns: The presentation begins with a reasonable pace, then becomes rather fast at is progresses covering a great deal of information towards its end. While speaker supplements content on the slides, which is good, the pace moves too fast to allow users to read the slides and comprehend the lecture simultaneously. As a result, students should be cautioned to stop and reread the information presented.

Ease of Use for Both Students and Faculty

Rating: 4.5 stars
Strengths: The video is easy to use and visually appealing. Important concepts are highlighted. The video should appeal to both audio and visual learners. The speaker supplements the content on the slides. Visual learners can pause the slides to read the content if needed. Clarity is maintained when the slides are enlarged. Closed captioning is also present for the hearing impaired.
Concerns: The video is only interactive if students pause the video and work on the examples provided. Some slides contain a great deal of text to the extent that they resemble a copied textbook page.

Other Issues and Comments: In addition to this video, 24 others can be found at the mirror site (Accounting Tutors channel posted on YouTube).

Creative Commons:
Creative Commons License
This work is licensed under a Attribution-NonCommercial-NoDerivs 3.0 United States