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Financial Accounting Flipped Classroom
Laura Christianson and Monty Carter
Manning School of Business
Department of Accounting
2013
Accounting-computer project (online): This seven-part project is a practical application of computers in financial accounting. Students must account for many of the topics covered in financial accounting through programs housed at a non-UML site.
60.201 ACCOUNTING/FINANCIAL:
(3 credits)
Required of all sophomore students
concentrating in Manning School of
Business undergraduate programs.
Accounting/Financial presents
comprehensive exposure to basic
financial accounting systems. Students
are introduced to the accounting cycle,
financial statements, assets, liabilities
and stockholders’ equity.
Approximately 400 students enroll in
60.201 each academic year.
LECTURES (online):
IN-CLASS PROJECTS (paper):
In essence, this material is an
alternative view of the text material.
The lectures cover the same material as
the text, using different numbers and
illustrations. The lectures incorporate
mini-exercises to periodically challenge
students and real-world examples of
companies’ financial reporting.
One brief accounting project designed
to illustrate relevant material will be
completed by students working
together in each class.
FINANCIAL REPORTING VIDEOS
(online):
These 12 videos are discussions of
companies’ actual financial statements.
.
.
FLIPPED CLASSROOM
HOMEWORK PROBLEMS (online):
One major problem for each text
chapter will be required of each
student.
LECTURE NOTES (paper):
These are fill-in-the-blank outlines of
text chapters and online lectures. The
lecture notes are intended for student
use outside and inside of class.
.
Traditional Classroom versus
Flipped Classroom
Traditional accounting
classroom: instructor lectures to
students, reviews completed
homework assignments and
projects, and presents specific
examples for discussion. Outside
the classroom, students study a
text and complete assigned
homework problems and
projects.
Flipped accounting classroom:
Students study materials outside
the classroom, usually using
online textual materials and
videos. In class, students, in
groups or individually, solve inclass assignments related to
materials studied outside the
classroom. The instructor
provides assistance to students,
reviews in-class assignments’
solutions, reviews completed
homework assignments,
presents specific examples for
discussion, and briefly lectures
on relevant topics.
Beginning in the fall 2014, several
sections of Accounting/Financial will
be taught by Accounting doctoral
students. The flipped classroom
approach should assist such students
in being productive in class without
having to be overly burdened with
classroom lectures preparation.
The expected need for lectures to be
captured on video, as an alternative to
textual material currently available to
students, provides an opportunity for
doctoral students to video capture
expanded lectures. This will not only
provide additional material for
undergraduate students but should
also assist doctoral students in
evaluating their classroom presence.
CLASS PREPARATIONS (online):
One brief multiple-choice exercise
designed to test understanding of
material covered in the most recent
class will be completed by each student
before each class.
APPLICATION and EXTENSIONS:
JP RACING ACCOUNTING-COMPUTER
PROJECT (online):
This seven-part project is a practical
application of computers in financial
accounting. Students must account for
many of the topics covered in financial
accounting through programs housed at
a non-UML site.
There will be a continuing need for
additional videos discussing actual
companies’ financial statements.
FLIPPED CLASSROOM
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