This paper discuss the structure of teaching broad introductory courses in accounting and finance. I propose making cash flows the central theme in such a course: take investment appraisal as the starting point, which demonstrates the need for financing, which creates the need to report regarding separate periods (thereby creating the need for non-cash flow elements such as revenues, capitalization, depreciation, and provisions) and subsequently zooming-in on the sources of profit and loss. The sequence of topics in accounting textbooks is investigated, as a proxy for how introductory courses are taught. Results show that the proposed order would be very unusual, because investment appraisal is typically one of the final chapters.
The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?
Abstract
This paper discuss the structure of teaching broad introductory courses in accounting and finance. I propose making cash flows the central theme in such a course: take investment appraisal as the starting point, which demonstrates the need for financing, which creates the need to report regarding separate periods (thereby creating the need for non-cash flow elements such as revenues, capitalization, depreciation, and provisions) and subsequently zooming-in on the sources of profit and loss. The sequence of topics in accounting textbooks is investigated, as a proxy for how introductory courses are taught. Results show that the proposed order would be very unusual, because investment appraisal is typically one of the final chapters.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?
Follow Accounting Education
, Volume 17 (1): 3-14
Informa Healthcare – Mar 1, 2008
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