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  The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?
 
 
Titel: The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?
Auteur: Wouters, Marc
Verschenen in: Accounting education
Paginering: Jaargang 17 (2008) nr. 1 pagina's 3-14
Jaar: 2008-03
Inhoud: 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.
Uitgever: Routledge
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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