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Peer Review

Adjusting Entries for Supplies and Unearned Revenues (Accounting 211 Online Resources)

by Amy Roche , Lolita Paff , Mary Ann Mengel , Center for Learning & Teaching


Overall Numeric Rating:

5 stars
Content Quality: 5 stars
Effectiveness: 5 stars
Ease of Use: 5 stars
Reviewed: Aug 01, 2013 by Business Editorial Board
Overview: Accounting 211 Online Resources consists of two tutorials and two practice sessions. The first tutorial explains recording purchases of supplies and the end of period adjusting entry using a real-world scenario. The tutorial is followed by six drill and practice scenarios using t-accounts to determine the amounts and accounts required for the adjusting journal entry. The second tutorial and practice series addresses unearned revenues. The main menu provides information regarding how to configure one's computer so that the tutorial will function.
Type of Material: Tutorial
Recommended Uses: Individual homework or as a resource for review of these concepts.
Technical Requirements: Adobe presenter. May require an older version of IE or Firefox. Worked fine with Chrome.
Identify Major Learning Goals:
  • To record transactions involving the purchase and consumption of supplies.
  • To record transactions associated with cash received in advance of services provided as well as the adjusting entry once revenue has been earned.
  • Target Student Population: Introductory financial accounting class taken by high school or lower division undergraduate students.
    Prerequisite Knowledge or Skills: Understanding of basic accounting concepts: double-entry accounting, debits and credits, t-accounts, accrual accounting, account classification, and posting to the ledger.

    Evaluation and Observation

    Content Quality

    Rating: 5 stars
    Strengths: The Supplies Tutorial is very thorough and detailed. It consists of 25 slides that require a total run time of a little under 11 minutes. Using a fictitious company, Cup of Joe-Pa, the purchase of supplies is explained and the resulting journal entry recorded. Determining the year end adjustment is explained from two perspectives. The first perspective, backs into the supplies used by determining the value of the remaining supplies on hand. Next, determining supplies used is illustrated to demonstrate that both approaches lead to the same result. However, the user should quickly realize that the first approach is the more expedient way to determine the required amount for the adjusting journal entry. The tutorial ends with a t-account analysis using the formula: beginning supplies on hand + purchases - supplies used = ending supplies on hand.
  • Explanations are clear and concise.
  • Each slide contains an adequate amount of information.
  • Content is accurate, current, relevant, and exceptionally appropriate for a principles of financial accounting course.
  • The practice module focuses on using the t-account and formula approach to solve for any missing amount. Each t-account situation is followed by recording the correct adjusting entry.

    The second tutorial covers unearned revenue transactions for a season ticket purchase to the Big City Bruisers football games. The narrated 20 slide presentation is approximately 8 minutes in length. The same general positive qualities identified for the supplies tutorial also apply to this material. Cash vs. accrual accounting is explained and illustrated nicely. The explanation of all concepts is excellent.

  • While little content summary exists at the end of each slide presentation, a review of concepts has been included with the practice exercises. The review can be accessed if an incorrect response has been provided.

    Concerns: None

    Potential Effectiveness as a Teaching Tool

    Rating: 5 stars
  • Learning objectives are clear.
  • The module covers two adjusting entry topics that often cause a great deal of confusion for beginning accounting students.
  • Each presentation is thorough and links theory to practice by using real-world scenarios.
  • Enough practice exercises have been included to reinforce student learning, making each tutorial/practice set completely self-contained.
  • Providing a set of notes to accompany the audio is a great additional resource.
  • The Need to review? sections are excellent.
  • Despite the concerns listed below, this digital object is a very impressive teaching/learning tool.
  • Concerns:
  • Prerequisite knowledge has not been identified.
  • In the supplies practice module, a slight inconsistency was noticed. Slide 5 assumes the first row of the t-account is exclusively for the beginning inventory, and this requirement is not necessarily obvious from the instructions. When beginning inventory is non-existent, the user must enter a "0" top left of the t-account. However, on slide 7, when no purchases were made and a "0" is entered in the purchase/used row, the "0" was judged as an incorrect response. Instructors assigning the module might want to alert students to these two requirements.
  • Users cannot go back and redo a question missed. The entire practice set must be repeated.

  • Ease of Use for Both Students and Faculty

    Rating: 5 stars
  • Both tutorials and practice exercises are very professionally designed, visually appealing, and easy to use.
  • The Main Menu computer configuration instructions are excellent.
  • Practice exercise instructions (with the exception noted in the Concerns for Potential Effectiveness are clear.
  • Interactivity is outstanding.
  • The financial health thermometer is a creative way to measure progress.
  • The opportunity to review concepts as an option in the practice sets is nicely executed.
  • The pace of the audio is excellent.
  • the tonal quality of the audio is excellent. The presenter uses rhetorical questioning to draw the viewer into the presentation. In addition, a touch of humor has been included here and there (label on coffee cup - slide 5 of the supplies tutorial).
  • Slides from either tutorial can be paused, rewound, or revisited at any point.
  • Having the audio available in note form is great for the hearing impaired.
  • Concerns: In both practice exercises one cannot move backwards to a previous slide. In the supplies practice module one has no ability to manually advance or go back to the introduction. As a result, users do not have access to the first screen where the amounts to be debited and credited to the T-accounts where displayed when determining the entry to be recorded.

    Other Issues and Comments: Overall Accounting 211 Online Resources is an excellent multimedia teaching and learning object. The concerns noted are really quite minimal and easily compensated via a couple of instructor tips.

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