33. Integrative
Introductory Course: Accounting Concepts and Processes
Presenter: Jane Stoneback, Central Connecticut State University
Description: A new course was
created as a first course for accounting majors. Adopting a new process
approach, the course differs from the mainstream, functional presentation of
material in textbooks. The course is an integrative introduction to financial,
managerial, tax, and systems, which are normally presented separately in their
own course. The accounting value chain, business process analysis, and
accounting systems are the integrating mechanisms. Student activities are used
to develop concepts and processes about:
- Value/Chain and business process
analysis;
- Business activities and systems
using technology;
- The accounting profession, variety
of accounting careers, and personal development;
- The logic and position for
financial, managerial, systems, tax, and other accounting curricula;
- The conceptual framework of
accounting;
- Review of the accounting cycle;
and
- Professional ethics.
This is a novel approach to the
presentation of accounting material. Instead of textbooks, students are given
research assignments and application activities that help them learn about the
profession, accounting cycle, accounting systems, accounting curricula, and
sources of accounting information. The course incorporates the top-five core
values developed by the vision project:
- Communication and leadership
skills
- Strategic and critical-thinking
skills
- Focus on the customer, client, and
market
- Interpretation of converging
information
- Technological adeptness
