Four Key Components of an Accounting Curriculum
Website design By BotEap.comThis article will help professional accounting instructors develop highly effective curricula for college-level accounting-related courses. The most important components of a curriculum for accounting courses include the following: objectives, methods, assessments, and evaluation. Let’s examine each of these components in detail.
Website design By BotEap.com1. Objectives. The objective describes the content of the course. Specifically, it describes what the instructor wants the students to be able to do and know after the lesson. For example, the instructor can use the following descriptions:
Website design By BotEap.com– By the end of this lesson, students will be able to create a sales journal and record all truncations related to selling on credit.
Website design By BotEap.com– At the end of the class, students will be able to understand the concept of consolidated cash flow.
Website design By BotEap.com2. Methods. What instructional methods will be used? How will the instructor teach the lessons? A detailed outline of the approach should include: activities, content, and strategies.
Website design By BotEap.comExample of an activity:
Website design By BotEap.com– Have the class break into small groups to create an Excel spreadsheet of a sales journal, general journal, and general ledger.
Website design By BotEap.comExample of a strategy:
Website design By BotEap.com– Use a visual aid such as an Annual Report of a simulated company.
Website design By BotEap.com3. Evaluation. An evaluation is an external way of determining the acquisition of knowledge. Assessment should be a continuous process throughout the course.
Website design By BotEap.comExample of an evaluation:
Website design By BotEap.com– Ask students to write a short definition of Income Statement or Special Disclosures.
Website design By BotEap.com4. Rating. An assessment should assess knowledge in a more comprehensive way. Assessment should also be an ongoing process throughout the course. Examples include: quizzes, exams, and projects.