ACC 200: Large Lecture Flipped Course Design

Introduction to Managerial Accounting is a 300-student section, large lecture hall class. Students attend two lectures a week in an auditorium and attend a lab session taught by a teaching assistant once a week. Classes in the auditorium are lectures with clicker questions that accrue points for attendance. Student homework is in publisher software and allows multiple attempts. Lab sessions use written lab exercises graded by teaching assistants.

Instructional Challenges

After conversations with the instructor, the DELTA team identified the following challenges:

  • Scheduling logistics: Students may cover up to two new chapters before exams because of lab schedules.

  • Abilities of Teaching Assistants are inconsistent.

  • This is the first class where students are being held accountable for their work.

  • Students do not practice with pen and paper, and they lose track of their work. If they make a mistake, they cannot easily find it.

Content Challenges

Looking at the learning assessment questions used by the department to determine competency, the following were areas that were identified as needing work:

  • Activities Based Costing: 49.16% of students answered question correctly in Spring 2013

  • Cost Volume Profit: 49.16% of students answered question correctly in Spring 2013

  • Budgeting: 51.96% of students answered question correctly in Spring 2013

  • Capital Investment Decisions: 71.79% of students answered question correctly in Spring 2013

Highlights and Solutions

  • Flipped Course Structure

    • Pre-class animated activities

    • In-class case-based activities with clickers

    • Post-class homework

    • Post-Class lab exercise

    • Optional lab for help with homework or lab exercises

  • Flipped Class Materials

    • Course Pack

      • PPT slides, ledger sheets, class exercises

      • Organized for term

      • Used for in-class work

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