College of Business {College of Business}

Image: Photos of SF State students

Introductory Financial Accounting and the Transition to Intermediate Accounting: One University's Experience

Directory : Faculty : Intellectual Contributions

Intellectual Contribution by Jiunn Huang

Contribution Title

Introductory Financial Accounting and the Transition to Intermediate Accounting: One University's Experience

Conference

American Accounting Association Western Regional Meeting - 2004

Year

2004

Description

Effective Fall, 1996, San Francisco State University changed its introductory financial accounting course to a "user's" perspective, de-emphasizing the accounting cycle. Anticipating these changes could impair subsequent performance, a pre-test and one-unit accounting cycle course were established as prerequisites for intermediate accounting. This study analyzes the effectiveness of the screening/remedial system and effects on performance. Students passing the pre-test or accounting cycle class received better grades in intermediate accounting than students failing the pre-test or one-unit course and students who did not take the pre-test or the one-unit class. Performance in introductory financial accounting and in intermediate accounting were not affected.

Complete Citation

"Introductory Financial Accounting and the Transition to Intermediate Accounting: One University's Experience" (with John O'Shaughnessy and Robin Wagner", American Accounting Association Western Regional Meeting - 2004

Website

http://aaahq.org/western/2004/meetinginfo.htm

See Faculty: Jiunn Huang

SF State Home