Review of Accounting for Bonds Payable in Korean IFRS Principles of Accounting Textbooks

2021 ◽  
Vol 36 (4) ◽  
pp. 187-207
Author(s):  
Gil-Hoon Kim
2021 ◽  
Vol 12 (3) ◽  
pp. 1064-1073
Author(s):  
Norlia Mat Norwani

This study was conducted to determine the effectiveness of instructional aids in the teaching and learning (T&L) of Principles of Accounting among form four students. This is quasi-experimental study involving 60 form four students in a secondary school in Klang, Selangor. The instructional aids utilized are concept charts, brief notes, powerpoint slides and supported by the text book. Pre-test and post-test were conducted to assess students’ performance before and after the treatment. The findings of the study found that the performance of experimental group is significantly better than the control group using the traditional approach. Consequently, the positive impact of using various aids in T&Lcannot be denied. Teachers should take the time to incorporate instructional aids in T&L to assist students learning. School administrator must provide the facilities required to encourage teachers to employ instructional aids in T&L.


2011 ◽  
Vol 26 (4) ◽  
pp. 657-679 ◽  
Author(s):  
Carol Springer Sargent ◽  
A. Faye Borthick ◽  
Amy R. Lederberg

ABSTRACT As student learning outcomes and retention receive more attention in higher education, failure rates in principles of accounting courses, gate-keeper courses for business majors, are coming under scrutiny. This study shows promising results from use of a learning innovation, ultra-short online videos, for addressing three common reasons for poor performance: intimidating class environments, low aptitude, and low motivation. For students at all achievement levels, tutorial use rates were above 60 percent, even though there was no course credit for viewing them. Students using the tutorials had significantly lower course drop rates and better pass rates. Tutorial use was correlated with higher exam scores, although the effect was moderate. Based on analysis of the two-year periods before and after implementation, the use of tutorials was correlated with higher course grades. Tutorial use remained at high levels two years after implementation even without instructors encouraging students to use them.


1927 ◽  
Vol 35 (6) ◽  
pp. 866-867
Author(s):  
C. Rufus Rorem

2010 ◽  
Vol 3 (8) ◽  
pp. 55-58
Author(s):  
Maria A. Leach-López

Students enrolled in Principles of Accounting courses might require peer tutoring services.  Accounting Departments (schools) can assist these students by maintaining a list of students offering tutoring services for a fee.  The opportunity to be included in the list of tutors must be offered to all university students, both domestic and foreign.  Universities might be hesitant to maintain such a list in fear of a violation of employment and immigration laws of F-1 international students.  Failure to assist in locating tutors for Principles of Accounting students can be disadvantageous for students needing help, as well as for potential tutors who would welcome extra income and who can benefit from “teaching what they know.”  This paper discusses a system that universities can establish and manage where foreign students can serve as peer tutors and remain within legal requirements of campus employment.


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