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Using Simple Changes to Improve Your Teaching Jason Porter, Accounting, Pullman Fall 2019 The Importance of Order Organizational clarity [is the] most important factor in student evaluations and learning ( Improving Teaching and


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Using Simple Changes to Improve Your Teaching

Jason Porter, Accounting, Pullman Fall 2019

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 The Importance of Order

 “Organizational clarity [is the] most important factor in student evaluations and learning” (Improving Teaching and Learning Workshop by

  • Dr. Harvey Brightman).

 “When students say that a teacher is disorganized, they often mean that they cannot see the course or presentation’s organization” (Brightman 2006, Issues in Accounting Education, pg. 132)

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Demonstrating Order

  • 1. Creating an “iron clad” syllabus
  • 2. Using diagrams or pictures
  • 3. Creating a feeling of fairness
  • 4. Being already ready already
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Idea #1: Providing an Iron Clad Syllabus

 Grading policy

  • 1. Exactly how grades will be

calculated

  • 2. How late work will be

handled

  • 3. Consequences for cheating
  • 4. If extra credit will be offered

 Descriptions of each course element

  • 1. Basic purpose of each

element

  • 2. Grading policy and other

policies

  • 3. Late work policy (if different)
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Idea #1: Providing an Iron Clad Syllabus (cont.)

 Detailed course schedule

  • 1. Every assignment, quiz, and exam
  • 2. Days new topics will be introduced
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Idea #2: Using Diagrams and Pictures

 “The two keys to improving organizational clarity are the use of diagrams and … objectives.” (Brightman 2006, Issues in Accounting Education, pg. 132)  “There is no more powerful way to prove that we know something well than to draw a simple picture of it.” (Roam 2009, The Back of the Napkin, Dust Jacket)

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Elements of a Successful Diagram

 Demonstrates how everything in the course ties together.

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ACCT T 561: Compa parativ tive Accounting

  • unting Th

Theor

  • ry

Academic Theories Analysis & Communication Conceptual Framework History of Accounting

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Elements of a Successful Diagram

 Demonstrates how everything in the course ties together.

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 The Practice of Accounting

Integrity and Ethics: Academic Theories

 Economic Theory

  • The Ideal World
  • Market Efficiency

 Agency Theory

  • General

Theory

  • Positive Acct Theory

 Recent Findings

  • Earnings Manage
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 The Practice of Accounting (cont.)

Integrity and Ethics: Analysis & Communication

 Writing  Critical Thinking

  • Art vs. Science

 Oral Presentations

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 The Practice of Accounting (Cont.)

Integrity and Ethics: Conceptual Framework

 Reasons for Disclosure  U.S. GAAP  IFRS

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 The Practice of Accounting (CONT.)

Integrity and Ethics: Conceptual Framework

 Bookkeeping

  • First Written Record
  • Other Forms of Record Keeping
  • Inventory of Money
  • Double Entry Accounting

 U.S. GAAP

  • CAP
  • APB
  • FASB

 IFRS

  • Accounting Around the World
  • ISAC
  • IASB
  • Convergence
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ACCOUNTING 315: CORPORATE ACCOUNTING & REPORTING

The Accounting Cycle Accounting Basics:

  • GAAP
  • Accounting Equations
  • Journal Entries
  • Trial Balances
  • Conversations
  • Financial Statements:

Balance Sheet As of This Semester Assets L & OE

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ACCOUNTING CYCLE

The Accounting Cycle

Account nting ng Basics The F Financial Statements

Income Statement (Ch 4) Statement of R.E. (Ch 4) Balance Sheet (Ch 5) Statement of C.F. (Ch 5) Review Special Cases

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ACCOUNTING CYCLE (CONT.)

The Accounting Cycle

Account nting ng Basics The F Financial Statements

Income Statement (Ch 4) Statement of R.E. (Ch 4) Balance Sheet (Ch 5) Statement of C.F. (Ch 5)

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ACCOUNTING CYCLE (CONT..)

The Accounting Cycle

Account nting ng Basics The F Financial Statements

Income Statement (Ch 4) Statement of R.E. (Ch 4) Balance Sheet (Ch 5) Statement of C.F. (Ch 5)

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ACCOUNTING CYCLE (CONT…)

The Accounting Cycle

Account nting ng Basics

GAAP (Ch 1 & 2)

  • Acct. Equations

(Ch 3) Journal Entries (Ch 3) Trial Balances (Ch 3) Conversions (Ch 3)

The F Financial Statements

Income Statement (Ch 4) Statement of R.E. (Ch 4) Balance Sheet (Ch 5) Statement of C.F. (Ch 5)

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The Accounting Cycle Balance Sheet As of This Semester

ACCOUNTING 315: CORPORATE ACCOUNTING & REPORTING

Accounting Basics:

 GAAP  Accoun unting Equations ns  Journa nal Ent ntries  Trial al Balan ances  Conversion

  • ns

Financial Statements:

 Income e Statem emen ent  Balance e Sheet et  Statemen ent of Ret etained ed Earn rnings  Statement of Cash Flow

Assets L & OE

Current Asse ssets: s: PPE PPE: Other Asse ssets: s:

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Elements of a Successful Diagram

 Demonstrates how everything in the course ties together.  Allows you to add details when necessary.  Matches your personality.

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Cost Management

Cost Management Systems

Business Decision Making Budgeting

Assessing Profitability Assessing Risk Estimating Stock Price

Financial Analysis

CVP: Cost-Volume-Profit (Ch 6) Financial Statement Analysis (Ch 15) Models Ratios

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Regulators IRS Investors

Your Business

Business Decision Making (Accounting) Business Terminology ST Tactical Decision Making Capital Investment Decision Making Budgeting /Financial Analysis

  • Human Resources

– Payroll

  • Marketing

– Sales Price

  • Production

– Costs & Units

  • Management

– Decision Making Info

  • Finance

– Interest & Needs

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ENTERPRISE ACCOUNTING

Tracking Costs Budgeting Analyzing Performance Making Business Decision

Do you know your product cost?

  • Basic Terms
  • Calculating Cost per

Unit

  • Using Cost

Information

Do you have a master budget?

  • Creating a Master

Budget

  • Using a Master Budget

Have you analyzed your perfor- mance? No Yes No Yes

  • Variance Analysis
  • CVP Analysis
  • Financial Analysis

No Yes Make your decision

  • Tactical Decisions
  • Capital Investment

Decisions

No

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Elements of a Successful Diagram

 Demonstrates how everything in the course ties together.  Allows you to add details when necessary.  Matches your personality.

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Idea #3: Creating a feeling of fairness

 “Is there anyone you know who likes to be forced to do things? None of us does, not even when it is in our own best interest. When people make us do things … something within the human psyche seems to push us to get power and control” (Teaching with Love and Logic, pg. 140).  “most reasonable people don’t have to get their way in a discussion. They just need to be heard, and to know that their input was considered and responded to” (The Five Dysfunctions of a Team, pg. 95).

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Idea #4: Being Already Ready Already

 Make resources available as soon as possible, preferably by the first day

  • f the semester.

1. Have links ready to go even if you have to use a place holder for a little while 2. Let students access course projects and assignments early

 Make sure you have a quick method for updating information, when necessary:

1. Email or Blackboard announcements 2. Updates to files

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So What?

 Students respond to organization:

1. They feel more comfortable 2. They can focus on the content 3. They whine less

 Since we are already organized, why not show our students that

  • rganization?