journal of instructional nstructional pedagogies the he accounting capstone problem（《教学nstructional教育学他会计顶点的问题）.pdfVIP

Journal of Instructional Pedagogiesnstructional Pedagogies The accounting capstone problemhe accounting capstone problem Henry Elrod University of the Incarnate Word J. T. Norris University of the Incarnate Word ABSTRACT Capstone courses in accounting programs bring studeCapstone courses in accounting programs bring studeCapstone courses in accounting programs bring students experiences integratingnts experiences integratingnts experiences integrating across the curriculum (University of Washington, 2005)(University of Washington, 2005) and offer unique (Sanyal, 2003)(Sanyal, 2003) and transformative experiences (Sill, Harward, Cooper, 2009)(Sill, Harward, Cooper, 2009). Students take many accountingmany accounting courses without preparing complete setwithout preparing complete sets of financial statements. Accountants not only must. Accountants not only must calculate amounts for financial statements, but neecalculate amounts for financial statements, but neecalculate amounts for financial statements, but need knowledge and skills to select principles andd knowledge and skills to select principles andd knowledge and skills to select principles and reporting methods, the judgment to apply them, andreporting methods, the judgment to apply them, andreporting methods, the judgment to apply them, and the ability to prepare financial statements,the ability to prepare financial statements,the ability to prepar