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Learning
Innovations Golden Apple Grant Recipients
Final Reports April 2002
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| TITLE: |
Principles
of Financial Accounting- Reformed (ACG 2021) |
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GRANT RECIPIENTS: |
Benjamin
Sadler, Business, Kendall Campus
bsadler@mdcc.edu
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| ABSTRACT: |
This
project seeks a change from an instructional approach that
stresses rule memorization and fact-centered learning towards
methods that encourage greater student understanding of
accounting concepts, principles and practices. Rule-based
knowledge is the essential foundation for traditional financial
accounting education; however, this reformed teaching-learning
model focuses attention on the integration of ethical business
behavior, interpersonal relations, and effective communication
skills. |
| PROJECT
SUMMARY: |
At the college
level, accounting education is a process of learning basic
accounting concepts and practicing the specialized techniques
of reporting financial information according to “generally
accepted accounting principles.” By studying the
process of creating financial statements that are in accordance
with “GAAP” and by practicing the stages in
the production of these statements, accounting students
increase their ability to interpret financial transactions
and to use accounting information in business. Success
in these first stages of accounting education is marked
by the ability to bring memorized information to bear directly
on many different types of problems. As the process continues,
students work with transactions of greater complexity.
This educational strategy assumes that the practice in
solving problems will lead the student to become more efficient
and more confident in his/her accounting skills.
The project completed by the writer recognized the need for curriculum
innovation and more effective teaching-learning strategies in
our college financial accounting courses. The writer/professor
has recreated a required accounting principles course and has
designated the course ACG 2021-Reformed-Principles of Financial
Accounting. This course is required for the A.A. degree in business
and/or accounting. The course places new emphasis of writing
assignments, class discussion, business ethics situations, student
presentations, and accounting/business case studies. The identification
and refinement of specific teaching-learning activities which
are consistent with the rationale of this project, have been
developed and are incorporated into the course syllabus in an “Addendum
to ACG 2021-Financial Accounting-Reformed.” This Addendum
to the regular course syllabus is found in the attached Final
Report Booklet for the readers review.
A discussion of how the project was implemented is also found
in the attached Final Report Booklet and may be read in the Course
Evaluation section.
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| PROJECT
RESULTS: |
The project results
and all pertinent information related to the project may
be found in the Final Report Booklet. Everything associated
with the project has been included in the Final Report
Booklet including:
• Grant Application
• Course Syllabus and Addendum
• Class Schedule and Assignments
• Selected Readings List
• Guest Speakers List
• Glossary of Terms
• Course Evaluation Instrument and Results
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| PLANS
FOR DISSEMINATION: |
The results of this
project have already been disseminated via the Honor’s
College Certification Program sponsored by CT & D. I
was a Fall Term Participant in this certification program
and my Learning Innovations project was the focal point of
my Honor’s College course development and presentation.
The “ACG 2021-Principles of Financial Accounting-Reformed” course
syllabus and all supporting materials have been shared with
all interested business faculty from the Wolfson, Kendall,
and North Campuses and the project syllabus is in the Honors
College Master File with free access to any faculty member/department/discipline/campus
and the college at large. Further, anyone who wishes to discuss
this revised, required course with me may do so at their
request. |
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