NABET, NABET 2019 Conference

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Incorporating a Financial Statement Analysis Exercise Into an Introductory Accounting Course
Sean Andre, Joy Embree, Ki Kyung Song

Last modified: 2019-12-19

Abstract


For many business programs, courses in financial and managerial accounting are requirements for students. Teaching financial accounting to those who have little interest in the topic can be a challenge, which can be further exasperated if the student does not clearly understand why this information is important and how it can be used. The purpose of this paper is to provide an overview of an assignment that can be incorporated into an introductory course. Adapted from the Association of International Certified Professional Accountants (AICPA’s) “Taking Care of Business” series, this assignment provides an opportunity to engage in a financial statement analysis exercise and attach real-world meaning to the accounting numbers they learned about during the introductory accounting courses.


Keywords


accounting, financial statements, teaching, assignments, pedagogy