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Integrated Lecture and Website with Excel-Based Learning Tools
Michael E. Trubnick
Associate Professor of Accounting
California State University, San Bernardino
The author is an accounting professor at California State University in San Bernardino California. The university requires administration (business) majors to complete two introductory accounting courses. Historically, these courses have low attendance, high student drop rates and mediocre student performance. Concerned about this unfortunate situation, the author created an accounting education package that emphasizes reinforced learning techniques and active learning tools. The package consists of a web site seamlessly linked to interactive lecture materials and related CDs narrating these lectures. The following software was used:
- Microsoft Office 2000 (Word and Excel)
- Microsoft FrontPage 2000
- Adobe Acrobat 3.0
- Flash
- Guitar Studio
The product has achieved a startling improvement in student drop rates, attendance and student performance. This paper describes the development and implementation of the web site, and its related textbook and lecture materials.
The Web Site
Constructed on a home computer, the web site was uploaded to a server at Gateway Inc.'s web hosting company. Upon entering the site the user sees two office doors marked 211 and 212, the introductory accounting course numbers. Upon clicking a door, the student enters a respective office. Doors and offices were built with Flash. Each office consists of four components:
- Bulletin Board
- Calendar
- File Cabinet
- Toy Chest
The bulletin board is linked to a syllabus, a class roster showing student grades, and important announcements. All documents within the bulletin board are written in Word with the exception of the grade roster, which is written in Excel. These documents are then converted to Portable Document Format (PDF) files for distribution over the web. PDF files retain their original appearance and are easy to download and print. The conversion process using Adobe Writer is simple. To convert original course documents to PDF files, open the document to be converted, click on File, and click on Create Adobe PDF. The bulletin board also contains links to outside websites offering self-testing opportunities. Multiple-choice questions are answered. The student immediately receives an E-mail showing which questions were answered incorrectly.
The syllabus is linked to an online textbook. Most text exhibits appear identical to interactive online lectures to be discussed in due course.
The calendar is linked to a tentative schedule of activities in upcoming classes.
The file cabinet is linked to numerous illustrative accounting problems and solutions. These solved exercises serve as templates of assigned homework problems. Every link opens a closely related template problem with accompanying solution. Templates provide guidance and are created in Excel. Once the templates are created, simply changing a few numbers may develop similar problems with linked solutions. Thus, new problems are developed in seconds.
The author also makes extensive use of Excel (discussed later) for lecture presentations. Like template problems, each column has a link to lecture presentation material. All documents in the file cabinet have been converted to PDF files.
The office and its components are done in muted shades of gray. The toy chest is also gray—until the cursor is placed over it. At this point, the chest lights up in bright gold. The toy chest is linked to a brightly colored table and the table, in turn, is linked to documents (individual "toys"). Each brightly colored toy is an accounting model created in Excel. But these documents have not been converted to PDF files. Since toys are built by formula they retain their malleability. The student is free to change a toy. Therefore, the student may predict the effects of a change, make the change, and see the outcome. Correct predictions are indicative of learning. Thus, the toys are highly active learning tools.
The website incorporates a chat room. This professor is experimenting with several online class sessions in which individual students may voluntarily present solutions to problems that have been posted to the bulletin board, problems highly relevant to upcoming examinations. Constructive participation results in extra credit. Transcripts of online sessions are easily posted to the website's bulletin board.
Lecture Presentations
All major text exhibits have been replicated in Excel. Fortunately, classrooms are equipped with projection equipment. The projector is turned on, the document to be exhibited is opened, and the image is projected onto a large screen. Lectures are accessible online. Students may purchase CDs at a nominal cost. CDs provide narration for online lectures.
It must be noted that Excel spreadsheets should never appear unadorned. Extensive use is made of colors, fills and borders. Colorizing spreadsheets is extremely simple and takes no more than a few minutes to learn. Colorization arrests the student's attention and organizes the appearance of lecture material. For instance, if one number is a function of another number, and the relationship needs emphasis, both numbers may appear in red.
Advantages of Excel-Based Lectures
Malleability. The greatest advantage of Excel-based lecture presentation is that the professor may conduct class - even a large class - on a Socratic basis. Lecture is constantly punctuated by "what-if" questions. Consider the case of explaining depreciation. Depreciation expense is determined by the cost of an asset, its estimated life, and its estimated salvage value. The textbook illustrates two methods of depreciation, straight-line and double-declining balance. Identical illustrations are projected in Excel on a large screen. An individual student, or the class at large, may be asked about the impact of increasing (decreasing) cost, life or salvage value. And a changed value may be accomplished with one mouse click. In addition, an instant replay can be accomplished by merely clicking the undo button.
Time. Equipped with Excel-based illustrations, the professor need not set up illustrations on the blackboard. Erasures, written changes, and errors are almost eliminated. As blackboard-related clerical functions are reduced, more time may be dedicated to explanation of substantive issues and to interaction with students.
Energy. Blackboard use takes its toll, both physically and mentally. The author did not realize the extent of that toll until it was eliminated through the use of Excel. And less trivial than it sounds, the author suspects that many professors react adversely to chalk dust and marker fumes. These allergens are almost eliminated.
Relativity. Presentations are directly linked to the textbook. We are all, figuratively and literally, on the same page.
Focus. Rather than underlining or circling words and numbers on a board, the professor merely drags the cursor over portions of the spreadsheet. Colors automatically change. And the professor's backside rarely faces the class. All proficient speakers know the importance of maintaining eye contact with the audience.
Results
At this writing, the author is using this educational system for the second time. At the end of the first semester, students were surveyed. Each survey (see below) consisted of nine questions pertaining to the conduct of class. Students rated each question on a one to five basis, five being most favorable and one being least favorable. Positive responses include 4s and 5s; negative responses, 1s and 2s. To the right, averages include 3s.
The 211 survey (first accounting course) was signed by students; the 212 survey (second course) was taken anonymously. Results are strikingly similar.
| ACCOUNTING 211 | | | Pos. | Neg. | | Average | | | Question | + | - | +/- | + | | 1. | The web site helps you understand course material. | 49 | 0 | --- | 4.3 | | 2. | You frequently use the web site problems and solutions. | 41 | 1 | 41.0 | 4.0 | | 3. | You frequently use the web site toys. | 19 | 10 | 1.9 | 3.2 | | 4. | The textbook is closely related to the web site. | 39 | 0 | --- | 4.2 | | 5. | The textbook is closely related to class lectures. | 40 | 1 | 40.0 | 4.1 | | 6. | The textbook is interesting and entertaining. | 25 | 7 | 3.6 | 3.4 | | 7. | Class presentations are interesting and entertaining. | 33 | 4 | 8.3 | 3.8 | | 8. | The web site is interesting and entertaining. | 34 | 1 | 34.0 | 3.8 | | 9. | You would recommend this course to another student. | 34 | 4 | 8.5 | 3.9 | | | Total | 314 | 28 | 11.2 | 3.9 | | | | Note that averages on the right-hand side include "no opinions" (3s). |
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| ACCOUNTING 211 | | | Pos. | Neg. | | Average | | | Question | + | - | +/- | + | | 1. | The web site helps you understand course material. | 24 | 0 | --- | 4.6 | | 2. | You frequently use the web site problems and solutions. | 22 | 1 | 22 | 4.3 | | 3. | You frequently use the web site toys. | 6 | 6 | 1 | 3.1 | | 4. | The textbook is closely related to the web site. | 24 | 1 | 24 | 4.4 | | 5. | The textbook is closely related to class lectures. | 23 | 1 | 23 | 4.5 | | 6. | The textbook is interesting and entertaining. | 14 | 5 | 2.8 | 3.7 | | 7. | Class presentations are interesting and entertaining. | 10 | 0 | --- | 3.5 | | 8. | The web site is interesting and entertaining. | 17 | 1 | 17 | 4.0 | | 9. | You would recommend this course to another student. | 15 | 1 | 15 | 4.0 | | | Total | 155 | 16 | 9.7 | 4.0 | | | | Note that averages on the right-hand side include "no opinions" (3s). |
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Remarkably, no 212 student rated any question as a "1."
Historically, CSUSB introductory accounting courses experience student drop rates of 30% or more. The 211 class began with 60 students and finished with 53. The 212 class started with 30 students, finishing with 26. Overall retention rate was close to 90%.
Historically, as the semester progresses attendance diminishes, often falling to less than 2/3 of remaining students. But using this technologically enhanced educational package, attendance did not wane and remained at about 90%.
The author has delivered introductory accounting instruction for nineteen years. Examination questions have remained similar throughout that extended time. And the author has never seen better student performance on examinations. Superior performance is clearly related to attendance, and attendance is clearly improved by offering course material via linked textbook, web site and lecture.
Conclusion
Devising an entire accounting education package as described in this paper is a considerable task, requiring an enormous investment in time and effort. But while it sounds daunting, the task may be accomplished one step at a time. No special software training is needed. Those comfortable with Word and Excel will find FrontPage easy to use. And many students are eager to help augment websites with specialized graphics software such as Flash.
While the investment may be huge, the return on that investment is enormous. As each document is completed, it may be imported into the website. As each Excel-based exhibit is finished, it becomes available for use. And each document will always be available. Ultimately, with total control over malleable course material, the professor may engage in the Socratic teaching method. Best of all, the biggest reward is watching most students enjoy a course from which little enjoyment was initially expected.
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