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

Info icon This preview shows pages 1–3. Sign up to view the full content.

View Full Document Right Arrow Icon
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
Image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
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
Image of page 2
Image of page 3
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern