Four Key Components of an Accounting Curriculum

This article will help professional accounting instructors develop highly efficient curriculum for college-level accounting-related courses. The most important components of a curriculum for accounting courses include the following: objectives, methods, assessments and evaluation. Let’s examine each of these components in detail.

1. Goals. The objective describes the content of the course. Specifically, it describes what the instructor wants students to be able to do and know after the lesson. For example, the instructor can use the following descriptions:

– By the end of this lesson, students will be able to create a sales journal and record all truncations related to credit sales.

– At the end of the class, students will be able to understand the concept of consolidated cash flow.

2. Methods. What methods of instruction will be used? How will the instructor teach the lessons? A detailed outline of the approach should include: activities, content and strategies.

Example of an activity:

– Ask the class to break into small groups to create an Excel spreadsheet of a sales journal, a general journal and a general ledger.

Example of a strategy:

– Use a visual aid such as an Annual Report of a simulated company.

3. Evaluation. An assessment is an external way of determining the acquisition of knowledge. Assessment should be a continuous process throughout the course.

Example of an evaluation:

– Ask students to write a brief definition of Income Statement or Special Disclosures.

4. Qualification. An assessment should assess knowledge in a more complete way. Assessment should also be a continuous process throughout the course. Examples include: quizzes, exams, and projects.