Experiment in Modularized Learning for Intermediate Accounting.

Abstract The article reports that intermediate accounting is generally considered to be the most important course in the accounting curriculum. Students frequently make their decision concerning accounting as a major based upon their success or lack there of in intermediate accounting. The subject matter of this course is central to all aspects of accounting, and if the material presented is mastered well, a student not only will have a satisfying educational experience, but he will also have a strong foundation for his accounting career. At Brigham Young University (BYU) great differences in student performance in intermediate accounting have been found. Factors that apparently were contributing to the differences in performance were: the large number of students who had transferred from other colleges and universities; the extended time delay between the students' introductory accounting courses and their intermediate accounting course, aggravated at BYU because of the large number of students who interrupt their college program for military or church service; the differences in the students' mastery of the basic accounting concepts; the differences in the students' aptitude for accounting study; and the curriculum at BYU which permits a student to begin intermediate accounting with either one or two introductory courses in accounting.