Material Detail (Inactive)
Alcie - the accounting students' friend
This is a simple animated tool that helps beginning accounting students learn the rules of debits and credits.
Release 4.0 and up of Internet Explorer or Netscape Navigator (NOTE: Does NOT work in Mozilla Firefox or IE 7.0+)
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Stephanie Baumes (Faculty)
accounting class. With the difficulty for many students to master the analysis
of debits and credits properly and their varying learning styles, I cover this
concept in many ways. This was incorporated into our review before a unit exam.
As a class, we created the same table in our notes for review but I asked the
students to add headers to each column. The students found the site helpful and
they enjoyed the animation. It was an easy program for them to use. The
effectiveness for enhancing the students' learning and assist in teaching is
worth including this animation in any accounting class.
Gussie Bouldin (Administrator)
Susan Moncada (Faculty)
balances for the basic balance sheet and income statement accounts.
Kathy Moore (Faculty)
etc. I'm always looking for resources that help students of all learning
styles "get" the various concepts. This one could be useful for accounting
students trying to grasp the concept of debits (DRs) and credits (CRs). A few
improvements are needed.
I -- Rating: 4 Category: Content Quality
Strength(s): Learning objective stated at the outset. Info is
Concern(s): Three columns indicating debit & credit for the five
basic categories of accounts. However, no labels on the columns to indicate the
purpose of each column. Labels would be helpful to remember the purposes and
if one wanted to use the table later as a reminder.
II - Rating: 4 Category: Potential Effectiveness as a Teaching Tool
Strength(s): Good mnemonic method of learning accounting equation
order, then relating effects of debits and credits.
Concern(s): Doesn't cover "contra-" accounts well. Only discusses
one type, withdrawals, excluding other important ones such as accumulated
Strength(s): Easy to use, brief tutorial. Simple design.
(1) Navigation: Unable to use the back button on your browser.
Must start over through tutorial to see previous steps. No instructions about
how to start over (must use browser REFRESH or RELOAD option).
(2) Accessibility: This site is NOT accessible per ADA
requirements - graphics have no ALT tags, including graphic links which
activate each step.