school of accountancy effective learning strategies i introducing accounting: classroom application...

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School of Accountancy School of Accountancy Effective Learning Strategies I Introducing Accounting: Classroom Application of the Pathways Commission Vision Melissa P. Larson Brigham Young University [email protected]

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School of AccountancySchool of Accountancy

Effective Learning Strategies I

Introducing Accounting: Classroom Application of the Pathways Commission

Vision

Melissa P. LarsonBrigham Young [email protected]

School of AccountancySchool of Accountancy

ACC 200: Principles of Accounting

• Required class for all business majors• Required for other majors across campus (public relations,

construction management, dietetics)• Fulfills a general education requirement• Over 1,000 students a semester• Class is scheduled 2X a week for 75 min each session• Financial Topics 2/3 and Management Topics 1/3• 1 Day of Tax Accounting

What do they think of Accounting Day 1?

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Take out a blank sheet of paper and draw a picture of what you think of

when you think of Accounting

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Numbers, Math, Alone, Boring

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School of AccountancySchool of Accountancy

Taxes

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Worker Bee

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STRESS

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Impossible?

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Objective: To attract the best and brightest students into the profession AND to break down stereotypical mentalities about accounting that students bring into the classroom. To create a meaningful experience to a diverse student body.

This is also a challenge!

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A widely held perception of accounting is that it’s the process of “bean counting.”

16Word Cloud was created with taxedo.com and used under the Creative Commons License.

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Through this view, the public perceives

accounting as a mechanical, black-or-white, right-or-

wrong process.

17This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

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18 This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

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Reality is that accounting plays a critical role in supporting a prosperous society.

19Word Cloud was created with taxedo.com and used under the Creative Commons License.

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Typical Week

• Tuesday: Students do not come to class—they use that time to watch software, do homework and learn the mechanics of accounting (there is some black and white here)

• An accounting lab is available to help students• Thursday: The students come to class and we build

on what they learned through group case work and and discussion. With each topic, we discuss the judgment that is required.

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Take out a blank sheet of paper and draw a picture of what you think of

when you think of Accounting

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Smiling faces!

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Debits on the left, Credits on the right

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Business Processes

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Decision Making, Judgment

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We can’t change every

perception….but we can try!

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Course Evaluation Comments

“I really enjoyed this class. While I probably will not major in accounting, I know that the things I’ve learned will be very beneficial to my life going forward. Great class!”

“I am a public relations major graduating this semester and frankly think I would have switched my major had I taken this a few semesters ago. I will (and have) recommend this class to anyone at BYU whether it is required or not.”

School of AccountancySchool of Accountancy

“I went into this class scared for my life. I am a hard worker, but this class still intimidated me (I am not a business major but this class is required for my major which is communications). I cannot say that I LOVED accounting, or that by the end of the semester I wanted to take acc310, but I can honestly say this has been an amazingly beneficial class. You have given me basic accounting and life knowledge. I have seen how this can apply to my major an why it is important for ANYONE to know. The life lessons and applications I can/use are already endless, especially in the business world. I had to work my tail off to get the grade I am currently getting and it has been extremely rewarding”

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“I am not a fan of accounting, but I have learned a lot from this class. My eyes have been opened to the accounting world.”

“I really enjoyed this class—it made we want to like accounting! Unfortunately I think I’m not cut out for it, but it definitely helped me to appreciate and respect the field. I always enjoyed class and and feel that what I learned is important life knowledge.”

“I didn’t think I would like accounting, but I ended up loving this class.”

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“I loved this course. I use to say that being an accountant would be the worst job I could ever imagine—Professor Larson actually made me consider it! I am so excited to be using these skills in real life. Very useful course.”

“Incredible course that I believe should be required for any student to graduate from BYU.”

“Accounting, a subject I dreaded to take, is something fun that I enjoyed and looked forward to going to every week!”

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Questions?