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Showing 1 to 15 of 145 results Save | Export
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Joyner, Donald T. – American Journal of Business Education, 2018
A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the…
Descriptors: Recordkeeping, Bond Issues, Money Management, Accounting
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Shanklin, Stephen B.; Ehlen, Craig R. – American Journal of Business Education, 2017
This paper extends the use of the Monopoly┬« board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…
Descriptors: Games, Teaching Methods, Simulation, Accounting
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Haskin, Daniel L.; Burke, Megan M. – American Journal of Business Education, 2016
Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…
Descriptors: Accounting, Business Administration Education, Sustainability, College Curriculum
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Anderson, Johann A.; Leese, Wallace R. – American Journal of Business Education, 2016
A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…
Descriptors: Accounting, Mathematical Formulas, Costs, Income
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Tuner, James A. – American Journal of Business Education, 2016
Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…
Descriptors: Business Education, Money Management, Budgeting, Budgets
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Chowdhury, Manzoor E. – American Journal of Business Education, 2016
Business curriculums in many universities now include a senior Capstone course that integrates topics or materials from all business areas. This capstone course is designed to teach the skills of strategic thinking and analysis rather than mere facts or concepts. With that goal in mind, the ideal course is structured in such a way so that students…
Descriptors: Business Administration Education, Teaching Methods, Instructional Materials, Annual Reports
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Campbell, Annhenrie; Filling, Steven; Firch, Tim; Lindsay, David H. – American Journal of Business Education, 2015
In 2011, Arum and Roksa challenged the higher education community to examine its practices and improve its performance in Academically Adrift. While recognizing the near universal accessibility achieved by American colleges and universities, the study suggested that students are not learning as well as they should. They measured academic rigor by…
Descriptors: Audits (Verification), Accounting, Business Administration Education, Majors (Students)
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Fredin, Amy; Fuchsteiner, Peter; Portz, Kris – American Journal of Business Education, 2015
Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…
Descriptors: Accounting, Learning, Student Improvement, Student Development
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Vicknair, David; Wright, Jeffrey – American Journal of Business Education, 2015
Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…
Descriptors: Accounting, Business Administration Education, Textbook Content, Textbook Evaluation
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Noe, Kelly – American Journal of Business Education, 2015
The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based…
Descriptors: Accounting, Information Systems, Flow Charts, Field Experience Programs
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Grossman, Amanda M.; Johnson, Leigh R. – American Journal of Business Education, 2015
The perceptions of faculty members, who design and evaluate online accounting coursework content, are an important consideration in determining the quality inherent in such content. This study reports the results of a survey which examines accounting faculty members' attitudes towards online education (measured as their willingness to accept…
Descriptors: College Faculty, Accounting, Teacher Attitudes, Online Courses
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Ward, Terry J.; Foote, Rebecca A.; Phillips, Mary E. – American Journal of Business Education, 2014
Due to concerns about student performance in Intermediate Accounting I, our Department of Accounting established an Intermediate Readiness Committee in the spring of 2006 to create a developmental program for students entering Intermediate I, with the goal of improving performance in that course. Over the next two years, the Committee established…
Descriptors: Intervention, Accounting, Introductory Courses, Program Development
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Larkin, Joseph M. – American Journal of Business Education, 2014
Virtually all states now require candidates for the Certified Public Accountant (CPA) examination and subsequent licensure to have completed 150 semester hours of college education. The rationale behind this requirement is to improve the preparation of students entering the profession and to increase their chances of successful completion of the…
Descriptors: Accounting, Higher Education, Certification, Licensing Examinations (Professions)
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Petro, Fred; Gean, Farrell – American Journal of Business Education, 2014
Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…
Descriptors: Accounting, Reports, Money Management
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Hassan, Mahamood M.; Schwartz, Bill N. – American Journal of Business Education, 2014
This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…
Descriptors: Student Research, Research Projects, Accounting, Advanced Courses
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