This website contains a simulation in a game-like format in which students can review concepts pertaining to the statement of cash flows. Students could compete as individuals or in teams as they review the statement of cash flows, the different preparation methods, and the statement’s relation to business activities. It allows students to demonstrate their understanding in a low-stakes assessment format. The instructor notes are clear about how to run the game, which is in a Microsoft PowerPoint format.
The specific chapter covered in this review game is chapter 11 in Financial Accounting, 12th edition, Thomas, Tietz & Harrison, Pearson Education, 2018. (The content should apply to other introductory financial accounting textbooks as well.)
Type of Material:
Simulation
Recommended Uses:
In-class
Review
Lecture
Homework assignment
Technical Requirements:
Internet browser
Microsoft PowerPoint
Microsoft Word
Identify Major Learning Goals:
Discriminate between the operating, investing, and financing activities as presented on a statement of cash flows.
Explore the connections between business activities and the use of the statement of cash flows.
Discuss the differences between the direct and indirect methods of creating the statement of cash flows.
Learn Accounting concepts regarding SCF in order to stimulate discussion and to develop related cognitive skills.
Target Student Population:
Introductory financial accounting classes
Prerequisite Knowledge or Skills:
Familiarity with the content
Content Quality
Rating:
Strengths:
This is a flexible tool to review the statement of cash flows information in an engaging in a game.
Contains enough material to make it challenging for the students.
Instructor’s notes provided with the material make it easy for instructors to use in a classroom setting.
Author provides audience with an entertaining method of teaching accounting concepts in the area of SCF.
Concerns:
None.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
An effective way to review student learning
Can measure understanding of desired learning outcomes regarding the statement of cash flows and its three primary sections.
Introduces a game-like atmosphere
Can be used for individuals or student teams.
Concerns:
None
Ease of Use for Both Students and Faculty
Rating:
Strengths:
Well-designed review of concepts pertaining to the statement of cash flows.
Can be modified for an individual classroom or institutional needs by the author’s team.
Professionally designed
Works well when projected in a classroom.
Concerns:
None
Creative Commons:
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