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
Tuesday, August 9, 2005

Session 14
Teaching Spreadsheet Skills Using a Governmental Practice Set

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

Description:
The purpose of our session is to present a method of using multiple spreadsheet functions to journalize, develop pre-closing and post-closing trial balances and government-wide statements. This process requires students to use the information provided in a practice set, journalize the transactions in the format described, using present value and other Excel® functions. Pre-closing and post-closing trial balances for each fund are developed using the pivot table function in Excel. From the pivot tables, the modified accrued trial balances of the various governmental funds, plus the trial balance of an internal service fund, are adjusted and combined to create the government-wide financial statements.

Students' need for spreadsheet competency has never been higher. This session will provide step-by-step instructions on how to use the pivot table function to create a trial balance in seconds. By providing a quick means of developing a trial balance, students can concentrate the efforts on understanding governmental accounting concepts and the effects of various transactions on the financial statements without becoming mired in the details.

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