An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 19
Excel® Pivot Tables: Quick, Accurate Trial Balances

Presenters:
Lucille Montondon, Texas State University
Treba Marsh, Stephen F. Austin State University

Description:
The need for spreadsheet competency for business professionals has never been greater. Excel has a myriad of functions; in fact, there are so many facets of Excel, educators and students are often are overwhelmed. One feature seemingly made for accounting students is the pivot table function. Once journal entries are recorded in a specific format, the function allows users to develop trial balance with a few clicks of the mouse. This tool allows students to concentrate on the effect of the transactions instead of getting frustrated by the time it takes to go from journal entries to trial balances and statements.

Learning outcomes are increased competency in Excel and greater understanding of the accounting cycle. By allowing the software to handle the calculations, students can concentrate on accounting concepts and understanding the effect of transactions on the financial statements.

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