Accounting 211: Open Educational Resources

During 2009 - 2010, the Center for Learning & Teaching team at Penn State Berks partnered with accounting professor Lolita Paff to create a blended section of Accounting 211 as part of a Teaching & Learning Innovation Grant (TLI) proposal submitted by Paff. One of the outcomes of the grant was a series of online tutorials and interactive practice exercises which target particular concepts with which students typically struggle.

Process: As part of a hybrid course redesign for Accounting 211, the staff of the Center for Learning & Teaching met with Paff to identify problematic accounting concepts and to develop an appropriate instructional approach. These resources were originally created using Adobe Flash and Adobe Presenter. During 2020, they were updated to HTML5 using Articulate Storyline. Contact instructional multimedia designer Mary Ann Mengel for more information. 

Strategy: Students view a short online tutorial about a topic prior to interacting with a related online practice exercise.

Cleo House, former Associate Professor of Theatre Arts, and Sheila Walter, Library Assistant, volunteered as actors in the Supplies tutorial.


screenshot from Supplies Tutorial

Tutorial: Supplies

Record the purchase of supplies transaction and adjustment of supplies used.

screenshot from supplies practice

Practice: Supplies

Practice applying what you learned in the Supplies Tutorial.

screenshot from Unearned Revenue Tutorial

Tutorial: Unearned Revenue

Record a transaction reflecting cash received in advance of a service to be performed. Record an adjustment recognizing revenue to be earned in the future.

screenshot from unearned revenue practice

Practice: Unearned Revenue

Practice applying what you learned in the Unearned Revenue Tutorial