Accounting Professor

Sangbin Park

Purpose: To develop dialogic classroom, one that Freire might approve of, in a big lecture at UW.

Context: The setting of the teaching will take place in the Accounting 215 (Introduction to
Accounting and Financial Reporting) class at University of Washington. The class is typically
composed of about 160 students. Many of the students in this class are pre-business majors who
are taking the class as a prerequisite to apply to the Foster School of Business. Most of the
students are not interested in learning about accounting. They take the class because it is a
requirement. It is critical that the lesson is engaging. This lesson will take place in the first day of
the lecture.

Materials Needed:
Worksheet with problems
A partner
A pencil

Method: Introductory classes are big and dull. Instructor is the only one talking and teaching.
They seem impersonal. I would like to make the class interactive by implementing the Freires
idea of a dialogic classroom by asking for students to participate in the learning. I am going to do
this in two ways: (1) asking questions and building the lesson from students answers and (2)
using the worksheet with questions. Firstly, I am going to have the students answer few
questions on the worksheet. Students will be allowed to answer the questions with a partner, a
classmate. Then, the class will come together as a big group and go over the questions on the
worksheet. From the students answers, I will be providing them with facts and additional
materials to consider. I will be more like a person who helps students to consider the facts and
critically think about the significance of their learning. The students will be the ones who will
decide what kind of thoughts they form around accounting.

The worksheet contains three activities:
(1) Drawing of a typical accountant
Purpose: To see what kind of stereotypes or prior knowledge that students
have about accountants and accounting.
(2) Statement of Transactions
Purpose: To help students realize why accounting is important while working
with a classmate to explore the new learning topic.
(3) Journal entry and financial statement
Purpose: To apply what they have learned about accounting.

Both the questions and the worksheet will be focused on addressing the three important topics
that will be covered for the duration of the teaching: (1) learning about the accounting
stereotypes, (2) learning about the basic accounting equation, Asset = Liability + Owners Equity,
and (3) learning about making basic financial statement.

Results:
Draw a typical accountant.

Who uses accounting?



The basic accounting equation is

Assets = Liabilities + Stockholders Equity


Real Life Application Journal Entry
1. You went to the University Book Store today and purchased
a textbook with cash, $100. Prepare a journal entry.
Use the space provided for you and your partners accounting.

Statement of Transactions:





























How much do you have in cash?



You bought a textbook.
Cash $100

You bought a textbook.
Cash $100

You bought a textbook.
Cash $100

You had a lunch at the HUB.
Credit card $10

You had a lunch at the HUB.
Credit card $10

You had a lunch at the HUB.
Credit card $10

You borrowed $50 in cash from a friend.

You borrowed $50 in cash from a friend.

You borrowed $50 in cash from a friend.

Your company
Balance Sheet
As of January 16, 2013
Asset

Cash
Textbook _____
Borrowed Money _____
Total Cash _____
Textbook _____
---

Total Assets _____
Liabilities

Borrowed Money _____
Credit Card _____
Total Liabilities _____

Stockholders Equity
Retained Earnings:
Lunch Expense _____
Total Stockholders Equity _____

Total Liabilities and Stockholders Equity _____