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Journal Entries (journal + entry)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting44%
Humanities and Social Sciences33%
Medical Sciences22%

Selected Abstracts

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries,

ACCOUNTING PERSPECTIVES, Issue 2 2010
FRED PHILLIPS
cognition; écritures comptables; formation; intervention Abstract Adjusting journal entries constitute a necessary component of accrual basis accounting and are critical to the accuracy of financial statements. However, accounting students often struggle to comprehend these accounting entries, which is a concern given that failure to understand early topics in accounting courses has been found to impact course performance and selection of undergraduate major. Perceiving accounting as a language, we utilize psycholinguistic theory to understand how an instructor may improve coherence of students' mental structures of accounting problems. We conduct an experiment to investigate the extent to which a simple instructor intervention, requiring that the initial deferral transaction be recorded, is able to improve student performance on the subsequent deferral adjustments, and whether this improvement is consistent across problem sets that differ in task difficulty. Consistent with our theoretical prediction, we find that this intervention results in improved performance. The beneficial effect of the intervention is found to differ across problem-set task difficulty. Implications for accounting education are discussed. Favoriser dès le départ la réussite en comptabilité générale en améliorant la qualité des écritures de régularisation Résumé Les écritures de régularisation font partie intégrante de la comptabilité d'exercice et sont indispensables à l'exactitude des états financiers. Or, les étudiants en comptabilitééprouvent souvent de la difficultéà comprendre ces écritures comptables, observation préoccupante puisque la méconnaissance de notions élémentaires des cours de comptabilité influe, a-t-on constaté, sur la réussite des cours et le choix d'une majeure au premier cycle. Envisageant la comptabilité comme un langage, les auteurs ont recours à la théorie de la psycholinguistique pour déterminer comment un enseignant peut améliorer la cohérence des structures mentales avec lesquelles les étudiants abordent des problèmes comptables. Ils se livrent à une expérience dans laquelle ils analysent dans quelle mesure la simple intervention de l'enseignant, exigeant la comptabilisation initiale d'une opération de report, peut améliorer la performance de l'étudiant en ce qui a trait aux ajustements de report subséquents, et si cette amélioration demeure constante dans des problématiques où la difficulté de la tâche diffère. Conformément à leur prévision théorique, les auteurs constatent que cette intervention entraîne une amélioration de la performance. Ils observent que l'effet bénéfique de cette intervention diffère selon la difficulté de la tâche associée à la problématique. Enfin, ils analysent les conséquences de ces observations pour la formation comptable. [source]

Using e-Journals to Assess Students' Language Awareness and Social Identity During Study Abroad

FOREIGN LANGUAGE ANNALS, Issue 1 2010
Julia Aguilar Stewart
Abstract: This article reports on a study that explored the use of e-journals to understand through students' personal narratives what factors (gender, living situation, classroom dynamic, social network) may have influenced their learning during the study abroad semester. Pretests on language measures were compared with posttest results, and information was gleaned from students' journal entries to assess possible relationships between a student's language gains and the development of his or her social identity during study abroad. In view of the call for more targeted assessment of program goals and learning outcomes by accrediting bodies in higher education, e-journals are proposed as a means of closely following students' progress and the factors that may be affecting their learning in the study abroad context. [source]

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries,

ACCOUNTING PERSPECTIVES, Issue 2 2010
FRED PHILLIPS
cognition; écritures comptables; formation; intervention Abstract Adjusting journal entries constitute a necessary component of accrual basis accounting and are critical to the accuracy of financial statements. However, accounting students often struggle to comprehend these accounting entries, which is a concern given that failure to understand early topics in accounting courses has been found to impact course performance and selection of undergraduate major. Perceiving accounting as a language, we utilize psycholinguistic theory to understand how an instructor may improve coherence of students' mental structures of accounting problems. We conduct an experiment to investigate the extent to which a simple instructor intervention, requiring that the initial deferral transaction be recorded, is able to improve student performance on the subsequent deferral adjustments, and whether this improvement is consistent across problem sets that differ in task difficulty. Consistent with our theoretical prediction, we find that this intervention results in improved performance. The beneficial effect of the intervention is found to differ across problem-set task difficulty. Implications for accounting education are discussed. Favoriser dès le départ la réussite en comptabilité générale en améliorant la qualité des écritures de régularisation Résumé Les écritures de régularisation font partie intégrante de la comptabilité d'exercice et sont indispensables à l'exactitude des états financiers. Or, les étudiants en comptabilitééprouvent souvent de la difficultéà comprendre ces écritures comptables, observation préoccupante puisque la méconnaissance de notions élémentaires des cours de comptabilité influe, a-t-on constaté, sur la réussite des cours et le choix d'une majeure au premier cycle. Envisageant la comptabilité comme un langage, les auteurs ont recours à la théorie de la psycholinguistique pour déterminer comment un enseignant peut améliorer la cohérence des structures mentales avec lesquelles les étudiants abordent des problèmes comptables. Ils se livrent à une expérience dans laquelle ils analysent dans quelle mesure la simple intervention de l'enseignant, exigeant la comptabilisation initiale d'une opération de report, peut améliorer la performance de l'étudiant en ce qui a trait aux ajustements de report subséquents, et si cette amélioration demeure constante dans des problématiques où la difficulté de la tâche diffère. Conformément à leur prévision théorique, les auteurs constatent que cette intervention entraîne une amélioration de la performance. Ils observent que l'effet bénéfique de cette intervention diffère selon la difficulté de la tâche associée à la problématique. Enfin, ils analysent les conséquences de ces observations pour la formation comptable. [source]

Great Galway Goslings: Organizational Context of Managerial Accounting,

ACCOUNTING PERSPECTIVES, Issue 3 2009
Wagdy Abdallah
ABSTRACT This case seeks to enhance student understanding of the relationship between accounting information and the order fulfllment and production activities of a manufacturing frm, Great Galway Goslings. Great Galway Goslings manufactures goose sculptures and has been suffering losses in recent years. Students draw on the skills they learned in financial accounting to analyze the company's order fulfllment activities, identify economic transactions, and prepare journal entries. The case provides a link to managerial accounting topics as students use segment financial statements to create contribution margin income statements, perform break-even analyses, and recommend whether Great Galway Goslings should keep its retail business segment. Students will become familiar with the key features of business process management (BPM) and the extensive, real-world activities that a manufacturing entity engages in to fll an order. Students will analyze the company's existing order fulfllment process and apply their knowledge of BPM to recommend process improvements for Great Galway. This case contributes to the accounting case literature by serving as a bridge from financial accounting to managerial accounting, intertwining many topics from managerial accounting into one cohesive case, and providing real-world business process knowledge. Student feedback indicates that, overall, the case met its stated learning objectives. Great Galway Goslings is appropriate for an undergraduate introductory managerial accounting course but can be adapted to the equivalent graduate-level course or an accounting information systems course. [source]

Protecting yourself: Due diligence in mergers and acquisitions

JOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 2 2002
A. Carr Conway Jr.
PublicComp spent a lot of money to acquire another company. It seemed well worth it, based on financial reports. But a few weeks later, the CEO learned about some unusual journal entries on the acquired company's books,and some troubling letters from customers. How could this have been prevented? © 2002 John Wiley & Sons, Inc. [source]

Using Academic Journals to Help Students Learn Subject Matter Content, Develop and Practice Critical Reasoning Skills, and Reflect on Personal Values in Food Science and Human Nutrition Classes

JOURNAL OF FOOD SCIENCE EDUCATION, Issue 2 2008
Wayne T. Iwaoka
ABSTRACT:, It has been reported that students learn best when they use a wide variety of techniques to understand the information of the discipline, be it visual, auditory, discussion with others, metacognition, hands-on activities, or writing about the subject. We report in this article the use of academic journals not only as an aid for students to learn about content knowledge needed in an Experimental Foods course, but also as a way to have students think about and reflect on their own personal values. The topics of these journal entries cover several of the core competencies in the Institute of Food Technologists (IFT) Undergraduate Education Standards for Degrees in Food Science. These are basic principles of food science, as well as address several "Success Skills" (written communication, critical thinking, professionalism, life-long learning, interaction skills, and organizational skills). While there are no quantitative "measurements" of gains in learning, comments from the students indicate that learning took place, critical reasoning occurred, and personal values were analyzed. A guideline for writing and grading academic journals and a simple rubric for scoring the quality of the writing are included. [source]

A Dynamic Food Science Internship Program: Integration of Problem-Based Learning and Student-Centered Mentoring

JOURNAL OF FOOD SCIENCE EDUCATION, Issue 3 2002
Y.M. Lo
ABSTRACT: An internship program based upon problem-based learning (PBL) and student-centered mentoring is developed. Food science majors are introduced to the program in their sophomore/junior year and follow a process that involves learning-style assessments, career counseling, and direct contact with industrial mentors to develop a resume. The problems are designed in collaboration with a faculty advisor so the students can apply their knowledge to industrial situations. Assessment of performance is conducted by having students submit weekly journal entries and a final report and participate in a closing interview. The journals and reports are graded on 6 aspects of a pedagogical reasoning model: Comprehension, transformation, implementation, evaluation, reflection, and new comprehension. This trains students to use a range of knowledge within a restrained environment, as well as assisting students to refine the critical food science and interpersonal skills needed for successful careers after graduation. [source]

A study of critical reasoning in online learning: application of the Occupational Performance Process Model

OCCUPATIONAL THERAPY INTERNATIONAL, Issue 2 2009
Anita Witt Mitchell
Abstract This study examined the effect of an online guided independent study on critical reasoning skills. Twenty-one first-semester Master of Occupational Therapy students completed an online assignment designed to facilitate application of the Occupational Performance Process Model (Fearing & Clark) and kept reflective journals. Data from the journals were analyzed in relation to the three sets of questions, question type and results of the Watson-Glaser Critical Thinking Appraisal (WGCTA). This assignment appeared to be effective for enhancing awareness and use of critical reasoning skills. Differences in patterns of critical reasoning between students with high and low WGCTA scores and results of an inductive analysis of the journal entries are discussed. Future research investigating the types of feedback that effectively facilitate development of critical reasoning and whether students with high and low WGCTA scores might benefit from different types of instruction and/or feedback is recommended. Copyright © 2009 John Wiley & Sons, Ltd. [source]

Working With and for: Student Advocates' Experience of Relationship-Centered Advocacy With Low-Income Women

AMERICAN JOURNAL OF ORTHOPSYCHIATRY, Issue 1 2010
Sarah R. Weintraub
This study describes a qualitative study of student advocates' experiences of their work with low-income women struggling with symptoms of depression. Using an advocacy model called Relationship-Centered Advocacy, these 1st-year counseling psychology graduate students worked intensively with their "partners" for 9 months. Advocate,partner teams met together each week, developing collaborative relationships and addressing the women's emotional and material needs in integrated ways. Using qualitative content analysis of participant interviews and journal entries, this study describes emergent themes involving negotiating the advocacy relationship, insider,outsider dynamics, responding to perceptions of privilege and disparity, and gaining professional and personal insights. It concludes with a discussion of the practice and research implications, highlighting the possibilities of Relationship-Centered Advocacy as a new training tool. [source]