Building a Spreadsheet Template for Use in an Introductory Accounting Course and Implementing the Assignment Using Cognitive Load Theory

• In Event: Teaching Resources: Managerial and Cost Accounting

Abstract

The purpose of this paper is to illustrate how faculty can use advanced Excel functions to easily create unique spreadsheets that are easy to grade and use cognitive load theory to implement the assignment. Our illustration focuses on the master budget, which is a complex and difficult problem for students in introductory accounting to learn. The complexity is increased by adding the challenge of creating a well-designed spreadsheet. The amount and complexity of information held in the student’s working memory is referred to as the cognitive load. The efficiency of learning can be improved when the cognitive load is optimized. We attempt that optimization by (1) developing a spreadsheet template, whereby students are able to demonstrate their skills at completing the master budget while also using fundamental Excel features, (2) “chunking” the material in the budgeting module of the course, (3) providing supplemental material in the form of videos, and (4) including four spreadsheet assignments that increased with difficulty throughout the semester. We found that the students increased their ability to design efficient and effective spreadsheets.

Authors

• Bonnie K Klamm, North Dakota State University

• Rodney Traub, North Dakota State University