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TRANSCRIPT
Using SAP Integration to Enhance Student Learning of Financial Accounting Concepts
Bob HaverlandLorraine Gardiner
Dalton State College
Agenda
• Over v i ew
• SAP UA Mate r i a l s I n teg ra t ion
• Pedagogy de ta i l s
• Fu tu re re s ea rc h
• Dis c u s s ion
Introductor y f inancia l account ing course (ACCT 2101)
• Requ i red fo r a l l BBA m a jo r s
• Mul t ip l e s ec t ions ( 3 -5 )
• Com m on l e a rn in g ob je c t i ve s
• Com m on te x tb ook
• Co l l ab o ra t i ve c oo rd in a t ion
• No c om m on e xam s
Approach to Course Learning Object ives
• Foc u s on ac c ou n t in g fu n dam en ta l s
• Pe r fo rmance measu red w i th Chap te r 1 -5 exam re su l t s
• Cou r s e s ec t ion s c ove r an add i t i on a l 5 -6 c h ap te r s
• De vote d to s p e c i f i c top i c s
• Bu i ld on th e bas i c s
SAP GBI AIS Curr iculum
• Proc es s -bas ed ac t i v i t i e s w i th ac c ou n t in g - re l a ted foc u s
• Jou rn a l e n t r i e s
• Proc u re to pay
• Ord e r to c a s h
• Se g re g a t ion of d u t i e s
• Jou rn a l en t r i e s m a te r i a l s c h os en fo r ACCT 2 1 0 1
• C los e l y t i e d to top i c s i n Ch ap te r s 1 -4
Source: Jones, N., and Mensching, J. Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)
Image Source: Magal, S., Weidner, S. and Word, J. Introduction to SAP ERP Using Global Bike 3.0 (Available on SAP Learning Hub, Academic Edition)
SAP GBI AIS Curr iculum – Act iv i t ies for Journal Entr ies
• E xam in e c h a r t o f a c c ou n t s
• En te r beg inn ing accoun t ba l ances
• An a l y ze b u s in es s t r an s ac t ion s
• Make t r an s ac t ion a l en t r i e s
• An a l y ze ad ju s t i n g en t r i e s
• Make ad ju s t i n g en t r i e s
• Disp l ay t r i a l ba l ance
• S im u la te c lo s in g th e b ooks
Source: Jones, N., and Mensching, J., Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)
Object ives for SAP Integrat ion into ACCT 2101
• Increase student performance on course learning objectives
• Improve students’ career opportunities with SAP exposure
Pedagogica l Object ives for SAP Integrat ion
• Resolve obstacles and technical issues related to SAP software use
• Provide materials supporting success on SAP assignment work outside class
• Develop in-class team analysis and preparation activities
• Coordinate SAP assignments with textbook content and homework assignments
Course Learning Object ives
1 . A r t i c u l a te th e u s e an d u s e r s o f a c c ou n t in g i n fo rm at ion
2 . Unde r s t and and app l y bas i c a c coun t ing theo r y, t e rm ino logy, and
G AAP
3 . Ap p l y an a l y t i c a l an d c om p u ta t ion a l s k i l l s to a c c ou n t in g p rob lem s
4 . An a l y ze b u s in es s t r an s ac t ion s u s in g th e ac c ou n t in g equ a t ion
A=L+E
5 . P repa re a bas i c s e t o f f i n an c i a l s t a tem en t s
6 . Un de r s t an d an d p e r fo rm s tep s i n th e ac c ou n t in g c yc l e
7 . I den t i f y th e c h a rac te r i s t i c s o f th e d i f f e ren t fo rm s of b u s in es s
o rgan i za t ion s
8 . Ac c ou n t fo r a s s e t s , l i ab i l i t i e s , an d equ i t y o f s e r v i c e an d
m erc h an d i s in g f i rm s
Chapters 1-2
Source: Wild, J. J., Shaw, K. W., and Chiappetta, B. 2018. Financial and Managerial Accounting: Information for Decisions (7th ed.), New York, NY: McGraw-Hill Education.
Textbook Chapters 3 - 4
Source: Wild, J. J., Shaw, K. W., and Chiappetta, B. 2018. Financial and Managerial Accounting: Information for Decisions (7th ed.), New York, NY: McGraw-Hill Education.
Act iv i t ies Used in ACCT 2101
• E xam in e c h a r t o f a c c ou n t s
• En te r beg inn ing accoun t ba l ances
• An a l y ze b u s in es s t r an s ac t ion s
• Make t r an s ac t ion a l en t r i e s
• An a l y ze ad ju s t i n g en t r i e s
• Make ad ju s t i n g en t r i e s
• Disp l ay t r i a l ba l ance
• Us e SAP ad ju s ted t r i a l ba l an c e
to p repa re f i n an c i a l s t a tem en t s
Source: Jones, N., and Mensching, J., Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)
Evolut ion of SAP Mater ia ls Integrat ion
• I n p u t s fo r im p rovem en t s eac h s em es te r
• Stu d e n t s u r ve y
• Stu d e n t e m a i l s an d c om m e n t s
• Sp r in g 2 0 1 7 K i c kof f
• No g rade d a s s ign m e n t
• I n - c l a s s l ab du r in g f i n a l s week ( 2 -p e r s on team s )
• Tas k s
• E n te r b eg in n in g ac c ou n t ba l an c es
• Make t r an s ac t ion an d ad ju s t i n g en t r i e s ( va lu es p rov ided b y
i n s t ru c to r )
Evolut ion of SAP Mater ia ls Integrat ion (2017 -2018)
• Fa l l 2 0 1 7
• G rad e d in d i v id u a l a s s ig n m e n t (ou t s id e c l a s s )
• T im in g : a f te r Ch ap te r 5 , i n 1 s t h a l f o f s em es te r
• Sam e t a s k s a s Sp r in g 2 0 1 7
•
Sp r in g 2 0 1 8 add i t i on s
• More s u p p or t m a te r i a l s , i n c lu d in g vo i c e -ove r s l i de s
• An a l y s i s o f t r an s ac t ion s an d ad ju s t i n g e n t r i e s ( i n te am s )
Evolut ion of SAP Mater ia ls Integrat ion (2018 -2019)
• Fa l l 2 0 1 8 & Sp r in g 2 0 1 9
• SAP a s s ign m e n t p e r fo rm e d in fou r p h as e s
• Fac u l t y f e e d bac k a f te r e ac h p h as e
• Ph as e s 1 -3 i n 1 s t h a l f o f s em es te r
• Ph as e 1 ( a f te r Ch ap te r s 1 & 2 )
• Ph as e 2 ( a f te r Ch ap te r 4 )
• Phase 3 ( a f te r Phase 2 )
• Ph as e 4 (pa r t o f f i n a l e xam )
Student Survey
• Pu rp os e : P rov ide i n p u t fo r c ou r s e im p rovem en t
• Adm in i s te red Fa l l 2 0 1 7 - Fa l l 2 0 1 8
• 7 -p o in t L i ke r t s c a l e
• St ron g l y D i s ag re e … St ron g l y Ag re e
• Ne i th e r a s m id p o in t
Sur vey Results 1 : Reinforce Course Learning Object ives
Sur vey Results 2 : Successful Independent SAP Entr ies
Sur vey Results 3 : Use of In -Class Student Teams
Sur vey Results 4 : Journal Entr ies without Textbook Aids
Sur vey Results 5 : Ass ignment Coordinat ion with Textbook
Sur vey Results 6 : Resolv ing Obstac les and Technica l Issues
Sur vey Results 7 : Introduce SAP for Career Oppor tunit ies
Phases ( Instructor Feedback Af ter Each Phase)
Ph as e 1
• Pe r fo rm au th e n t i c a t ion an d i n i t i a l n av ig a t ion
• Re v ie w c h a r t o f a c c ou n t s
• E n te r b e g in n in g ba l an c e s ou t s id e c l a s s
Ph as e 2
• An a l y z e b u s in e s s t r an s ac t ion s an d e ve n t s ( i n - c l a s s team s )
• Make t r an s ac t ion a l e n t r i e s ou t s ide c l a s s
Ph as e 3
• An a l y z e ad ju s t i n g e n t r i e s i n c l a s s ( t e am s )
• Make ad ju s t i n g e n t r i e s ou t s id e c l a s s
Ph as e 4
• Pre pa re f i n an c i a l s t a te m e n t s f rom SAP ad ju s te d t r i a l ba l an c e
( f i n a l e xam )
SAP Act iv i ty Coordinat ion Across Sect ions
• 1 8 s ec t ion s t au gh t Sp r in g 2 0 1 7 – Sp r in g 2 0 1 9
• 1 1 s e c t ion s t au gh t b y Bob
• 7 s e c t ion s t au g h t b y o th e r f a c u l t y
• 1 4 s e c t ion s i n c lu d e d th e SAP ac t i v i t i e s
• Bob c oord in a te s th e SAP in teg ra t ion ac ros s s ec t ion s
• Sta r tu p f a c u l t y m e e t in g s
• I n s t ru c t ion a l m a te r i a l s h a r in g
• Proc to r in g fo r i n - c l a s s a c t i v i t i e s
Future Research
• Fa l l 2 0 1 9
• Ch an g e SAP a s s ig n m e n t t im in g
• Be g in m e as u re m e n t of im pac t on s tu de n t l e a rn in g
Discuss ion
• Qu es t ion s ?
• Com m en t s ?