[Spartanburg, SC] I am sitting in a USC Upstate computer lab as I write this. Why?
My students are taking a test. Instead of forcing them work everything by hand with a calculator, I’m letting them work any part of the test on a MS Excel. When done, they can e-mail their file, and turn in anything they wrote by hand on the original test copy.
One of the courses I’m teaching this semester is Intermediate Accounting 2. The focus of this course is on the right side of the balance sheet. The first topics are accounting for loans and bonds. I emphasize amortization tables to aid in generating numbers for financial statements. I also emphasize using spreadsheets and good techniques (i.e., a diamond organization and using the round function). So when it came time for the test, some students asked if they could work appropriate parts on a spreadsheet.
Concordia College students asked for the same accommodation a year ago. Everyone there was happy with the experience, so I’m trying it again.
This is the first accounting or finance class in which my students get to use Excel. Wow! Very unfortunate, IMHO.
Professors need to adjust to the times. I’ve been using spreadsheets in class since 1984 at Andrews University. Why not emphasize them so much students will need them as an essential tool to take an exam.
Oh, I also have a series of spreadsheet assignments for each upper level accounting course I teach. I’m the only accounting prof at my school to do so.
Debit and credit – - David Albrecht