ch01 - CHAPTER 1 Introduction: Purpose and How to Use this...

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CHAPTER 1 Introduction: Purpose and How to Use this Supplement PURPOSE OF THIS SUPPLEMENT The purpose of this supplement is to give intermediate accounting instructors information and ideas to help students pass the Financial Accounting and Reporting section of the computer-based uniform Certified Public Accountant (CPA) exam. Why might intermediate accounting instructors want this information? Major exam changes are on the horizon. Beginning in early 2004, the American Institute of Certified Public Accountants (AICPA) launches the computer-based CPA exam. November 2003 marks the last pencil-and-paper exam administration. That’s it folks! It’s the end of the CPA exam as most of us know it. Over 80 years of history will come to a close. Changes abound, from a new testing medium to a new question format. Even the general test registration and administration will change. Haven’t intermediate accounting instructors been helping students to pass this exam section for years? Why should faculty change what they already do? Yes, intermediate accounting instructors across the nation have served as key promoters and teachers of the type of material that has been tested on the paper-based CPA exam. The lessons learned in intermediate accounting are invaluable to students looking to successfully complete the exam, with financial accounting topics traditionally proving to be the most difficult of all sections. Solid intermediate instruction is key to a candidate’s success. However, with form, content, and testing medium adjustments, there exists the possibility that changes could be made to financial accounting courses as we know them today. 1
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2 Chapter 1 Purpose and How to Use This Supplement The purpose of this supplement is to aid instructors in obtaining information about the design and administration of the computer-based test (CBT) and to provide tools to help faculty design instructional models that will give students a chance to learn and practice in a format that is aligned with the computer-based CPA exam. Stop Right There! I Don’t Teach to the CPA Exam. Historically, there are many views about how to help students obtain their CPA certification. Some faculty believe that their primary goal is to teach the material well. If a student takes the time and effort to learn the material as presented, the student should successfully pass the exam with little or no additional effort. Others prefer to teach using actual CPA exam questions, simulated grading models, and various other CPA style exercises. The purpose of this supplement is not to change instructor philosophy. Neither is it to promote the belief that intermediate accounting faculty must “teach to the CPA exam.” It’s your choice. You know best how to help your students. Your experience speaks for itself. The CPA Connection supplement merely provides faculty with information, ideas, and examples of possible teaching aids. The tips contained herein are
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ch01 - CHAPTER 1 Introduction: Purpose and How to Use this...

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