Faculty Scholarly Dissemination Grants


Manual versus Computerized Practice Sets


School of Accounting


Seidman College of Business

Date Range





How do you satisfy the need to orient towards users in the Principles level courses and still have students adequately prepared for Intermediate Accounting and Accounting Information Systems? One approach is to employ a practice set to: (1) reinforce the entire accounting system from journal entries all the way to statement preparation, (2) gives students a good understanding of how information flows through the system including reading document flowcharts and (3) gain an understanding of the internal controls within an accounting system. However, manual practice sets have several problems including (1) students getting bogged down when not balancing because of mathematical errors and (2) faculty fatigue from grading the large volume of detail in a manual practice set. The faculty fatigue and computational errors can be avoided by the use of a computerized practice set but many faculty fear that students do not achieve the same level of understanding of the accounting system they get from a manual practice set. This paper examines the achievement of learning objectives using a manual practice set vs. a computerized practice set. This is accomplished by testing the learning outcomes of using a manual system or some variety of a computerized system.

Conference Name

14th annual AIS Educators conference


Estes Park Colorado

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