TRENDS

The Effect of The New Computerized CPA Examination on the First-Year Accounting Course
Belverd E. Needles, Jr., Ph.D., CPA


ARTICLES

A Case for Using Experiential Education in Accounting
Allen J. Rubenfield - Clark Atlanta University
Ganesh M. Pandit - Clark Atlanta University

The Algebra Underlying Account Rules: A Teaching Note
David O'Bryan, Ph.D., CPA, CMA, CFM, CFE
Becky Casey, MBA, CPA
Cynthia Woodburn, Ph.D.

Abstract:
The purpose of this teaching note is to provide a formal linkage between the algebra of the accounting equation and the double entry system utilizing debit and credit rules. Instructors may find this material useful in helping their students understand the logical and mathematical foundation for the debit and credit rules. This material is especially helpful for students who want to understand "why" - not just "how."

MERLOT: Digital Learning Objects for Accounting Education
Susan M. Moncada, Ph.D., CPA - Indiana State University

The Friendly Finance Company: An Illustrative Problem Bridging the Gap Between the Logic of Time Value of Money and The Application of Financial Calculators *
William B. Joyce - Eastern Illinois University

Abstract:
Application of the "friendly finance company" illustrative problem forces students to demonstrate use of a financial calculator while also demonstrating an understanding of the underlying logic of the time value of money.

^{*Appearing in Journal of Accounting Education: May 1, 2003}

Transform Your Students into a Human Balance Sheet
Rose Marie L. Bukics - Lafayette College