Online learning - teaching ideas
I believe that sometimes in accounting education we focus too much on memorization and not enough on understanding and applying concepts. As a result, some new accounting students in public practice struggle with applying technical information to "messy" real life scenarios. Students who really understand fundamental accounting and assurance concepts usually transition more smoothly from classroom to office. Digital technologies provide us with some unique ways to capture the attention and imaginations of students. I've included some excerpts of teaching ideas below - utilizing digital technologies - which would help students understand financial management concepts and then allow them to showcase their ability to apply these concepts. The learning possibilities are endless, but they require that we occasionally ask the students to step back from the textbook and think about how concepts might be used in the real world.
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Idea - Digital storytellingHave your students create a digital tale supporting their understanding of management assertions and how they might be assessed in an audit. Or use a digital tale you made yourself to illustrate how assertions are tested as I've done in the story of the Little Match Factory.
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Idea - Assurance gamesHave your students create a game simulating any financial management scenario. Alternatively, have them review this game and come up with specific comments with regards to ways in which the game does (or does not) accurately represent the relationship between Balance Sheet assertions and transaction assertions.
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