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March 18, 2026The Accounting Review

An Experiment With a One-Semester Introductory Accounting Course.

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Authors

HAH. M. AndersonBCB. A. CodaJGJ. W. Giese

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Overview

Experiment enhances understanding of accounting concepts in students, indicating improved learning effectiveness.

Key Points

  • The study aims to improve students' understanding of balance sheets and the relationships among income determination, cash flows, and financial statements.
  • Implemented a new curriculum for the introductory accounting course.
  • Shifted focus from double-entry bookkeeping to cash flow concepts.
  • Utilized a completed venture model to teach income determination.
  • Students achieved a better grasp of balance sheets and income measurement.
  • Reliance on traditional double-entry bookkeeping methods decreased.
  • Improved understanding of cash flows related to operating transactions.

Cite This Study

Anderson et al. (1972) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a486ehttps://doi.org/10.2308/tar-4487581
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A PRACTICAL ACCOUNTING COURSE FOR NON-COMMERCE STUDENTS.1954
  2. 2THE INCOME APPROACH.1934
  3. 3The First Course in Accounting: An Innovative Approach.1996
  4. 4A New Emphasis for Introductory Accounting Instruction.1972
  5. 5THE 'REPORT AND ACCOUNTING' APPROACH.1934