Teaching International Accounting: An Assignment to Measure the Ability of Students to Use the Internet to Translate Currencies and Record the Results

William B. Pollard, Appalachian State University

ABSTRACT. The primary focus of this paper is to present an assignment that uses the Internet to measure the ability of students to translate currencies and record the results. Intended primarily for an accounting course where the recording of transactions is part of the curriculum, this assignment could also be used in other non-accounting courses where the translations could be made and gains and losses noted without official journal entries being made. The main advantage of the approach used in the assignment in this paper is that the answer is not textbook oriented, but is determined in “real time.”

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