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  • Susan Moncada
Current Liabilities (Notes, Sales Tax, & Payroll Taxes)
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Problem based accounting learning activity for notes and interest payable, sales tax payable, and payroll.

Subject:
Accounting
Material Type:
Activity/Lab
Provider:
Science Education Resource Center (SERC) at Carleton College
Provider Set:
Pedagogy in Action
Starting Point (SERC)
Author:
Susan Moncada
Date Added:
08/28/2012
The Fund Identification Challenge
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Knowing the fund structure for state and local governments is a key concept students must master early in their study of governmental accounting. In addition, students must be able to identify which fund would be used to account for various activities in which a government engages. This PowerPoint game is a drill and practice/review activity fashioned after the popular TV game show, Hollywood Squares. The celebrities in the Fund Identification Challenge are past Presidents of the United States. The Presidents have responded to a question, and the game participants either agree or disagree with the response to earn the square. The 27 real-world examples found in the game were derived by examining the Comprehensive Annual Financial Reports (CAFR) of various cities.

Subject:
Economics
Material Type:
Activity/Lab
Provider:
Science Education Resource Center (SERC) at Carleton College
Provider Set:
Pedagogy in Action
Author:
Susan Moncada
Date Added:
11/06/2014
Processing Integrity Challenge
Conditions of Use:
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The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge.

Subject:
Business and Communication
Economics
Material Type:
Activity/Lab
Provider:
Science Education Resource Center (SERC) at Carleton College
Provider Set:
Pedagogy in Action
Starting Point (SERC)
Author:
Susan Moncada
Date Added:
08/28/2012
Sales and Purchase Transactions
Conditions of Use:
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In a sales transaction, both the selling and buying entities have economic events that must be recognized in their accounting information system. Students enrolled in a principles of financial accounting course often confuse the accounts to be used by the seller and buyer. This problem-based learning activity helps students practice recording a business-to-business sales/purchase transaction that included credit terms from both perspectives. The problem applies the gross method for recording sales and purchases for a perpetual inventory scenario.

Subject:
Economics
Material Type:
Activity/Lab
Provider:
Science Education Resource Center (SERC) at Carleton College
Provider Set:
Pedagogy in Action
Author:
Susan Moncada
Date Added:
11/06/2014