Leveraging Excel Spreadsheet Capabilities in Principles of Accounting Courses

• In Event: Teaching, Learning and Curriculum

Abstract

This presentation describes several ways that spreadsheets may enhance teaching and learning in the first principles of accounting course. Specific examples developed and used by the presenters will be demonstrated and discussed.

Spreadsheet programs such as Excel are often used in accounting and other rule-based disciplines as a pedagogical aid, a skill building utility, a platform for designing and presenting teaching materials, and a means to engage in complex problems that are difficult to learn in a more conceptual environment. Spreadsheets may also be incorporated into accounting courses to help students develop highly valued computer literacy skills. Bhavanani, Peck, & Reif (2008) provide evidence that proactive instructional strategies can help users acquire more effective and efficient computer skills.

Spreadsheet technology is particularly effective in addressing three key issues related to delivery methodologies. The first is the proliferation of online courses and the need to communicate with a growing number of students at a distance on a timely basis. For both online and face-to-face instruction, Excel can be used to harness technology to deliver learning and assessment activities and maintain academic productivity in the face of increasing class sizes and diminishing resources (Blayney & Freeman, 2004). The second objective was to address the limitations of learning management systems and publishers’ commercial homework management systems for today’s connected students, who expect immediacy (Henry, 2011) and special individually customized learning experiences (Haytko, 2006) via quality technology. Introductory accounting is a format-driven discipline whose processes are well suited for spreadsheet applications. Third, introductory accounting students can benefit from enhanced opportunities to explore the integrated nature of accounting concepts using technology equipped to map quantitative relationships.

The presenters each developed an Excel-based problem for the Principles of Accounting course sequence. The first is an accounting cycle assignment for Principles of Accounting I that incorporates the formatting and functionality features of Excel to design and organize data and forms and to provide student feedback. In this assignment, course materials are integrated into spreadsheets, resulting in an interactive, formative learning experience. The second application is a hands-on investment analysis activity for Principles of Accounting II that requires students to select stocks and track portfolio performance over time. In this assignment, spreadsheet tasks are embedded within a course-related problem.

Audience members will be encouraged to interact with the presenters to promote ways that these technologies might be enhanced to the benefit of both instructors and students.

Authors

• Christine Ann Jonick, University of North Georgia

• Penelope M. Lyman, University of North Georgia