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Pereira's Equity: Teaching Introductory Accounting With a Family Approach

Pereira's Equity: Teaching Introductory Accounting With a Family Approach
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摘要 The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program: the family. The case can be solved in two phases: In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical.
出处 《Journal of Modern Accounting and Auditing》 2013年第7期867-880,共14页 现代会计与审计(英文版)
关键词 teaching-learning process introductory accounting Brazil 会计制度 家庭 教学 权益 本科课程 应用程序 专业课程 会计专业
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