Creating Opportunities for Students to Explore and Utilize the SEC Website in Accounting Classes

Session Submission Type: Workshop

Abstract

In this session, participants will be provided examples of how to use the SEC website as a student resource in financial accounting, auditing, and financial statement analysis classes. The SEC website is one resource available to all at no cost. In introductory accounting classes, students can be introduced to the EDGAR database and use 10-K filings to find information on public companies, including state of incorporation, fiscal year, and common stock par value. Accounting students at every level can improve their ability to read financial statements and interpret accompanying notes. Auditing students can review and compare integrated audit reports from 10-K filings, and learn to use the 8-K, proxy, and other filings to find audit relevant information. For financial statement analysis, students can download public company information in excel ready formats for faster analysis.
In addition to the EDGAR database, the SEC’s website provides a wealth of information on accounting practice and enforcement issues. Learn in this session how to demonstrate the importance of the topics you cover by providing real world examples of SEC filings, actions, and guidance on accounting issues. Participants will learn how to find current material on the SEC website to share in class and serve as the basis for assignments. Participants will also aid their students by opening up the SEC website as a free, ongoing resource.
I could present this session in a 50-minute or 75-minute format. Participants should bring their laptop or tablet to access the SEC website during the session. I would need a projector and screen that connects to my laptop and internet access. Participants would also need internet access and power outlets for participation.

Sub Track

• Mid-Atlantic Region Meeting

Presenter

• Janice E. Rummell, Fairleigh Dickinson University