Instructional Case: Teaching Accounting Using an Historical Account Book
Abstract
Historical account books can be impressive for their format, clarity, and detail.
Such books are valuable historical documents, telling a story in accounting
transactions about the activities of individuals many years ago and shedding light
on the way they lived--what they bought, what they sold to whom, and what they
received in exchange.
An historical account book can be used to teach accounting. From our
experience, such a book serves to motivate students to learn about the basic
aspects of the accounting process. Using a book of this nature captures and
holds the students’ interest and enthusiasm. They are curious about how such a
book was prepared, what specific purposes it served to the preparer, and how it
is both similar to and different from modern account books.
Using this book can also foster interdisciplinary instruction – i.e., accounting and
history. Both subject areas relate to an account book. Attempting to explain and
understand transactions requires knowledge of the history of the period in which
the book was prepared. Many college courses fail to integrate topics from one
subject area to another. Using an historical account book to teach accounting
can remedy this situation. However, for the student to adequately respond to the
questions included in this paper, he/she would have to do some historical library
research about this period in American business history. Therefore,
considerable effort on the part of both the student and faculty member is required
to use this approach.
Such books are valuable historical documents, telling a story in accounting
transactions about the activities of individuals many years ago and shedding light
on the way they lived--what they bought, what they sold to whom, and what they
received in exchange.
An historical account book can be used to teach accounting. From our
experience, such a book serves to motivate students to learn about the basic
aspects of the accounting process. Using a book of this nature captures and
holds the students’ interest and enthusiasm. They are curious about how such a
book was prepared, what specific purposes it served to the preparer, and how it
is both similar to and different from modern account books.
Using this book can also foster interdisciplinary instruction – i.e., accounting and
history. Both subject areas relate to an account book. Attempting to explain and
understand transactions requires knowledge of the history of the period in which
the book was prepared. Many college courses fail to integrate topics from one
subject area to another. Using an historical account book to teach accounting
can remedy this situation. However, for the student to adequately respond to the
questions included in this paper, he/she would have to do some historical library
research about this period in American business history. Therefore,
considerable effort on the part of both the student and faculty member is required
to use this approach.