PKL Software

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PKL Software offers instructional accounting web based software programs for accounting students. The Software is developed by a team of college and high school Accounting, Business and Computer Studies professors whose goal is to create quality web based teaching tools for Professors to use in their classrooms to help maximize their student's ability to learn.  Every software program is extensively beta tested in the classroom before it is released as a product.

  • Algorithmic Practice Sets Each student will have unique (individualized) beginning General Ledger and subsidiary ledger balances. Students are required to entry daily, adjusting, and closing entries for the last month of the last quarter of the fiscal year.  Each week of the last month is divided into “modules".  At the end of each module, students are required to print a trial balance and check their account balances against check figures that are unique to each student’s ledger balances.  Students are required to answer questions from a Mid-Project Evaluation and from a Final Evaluation. The correct evaluation answers are based on the individual student's work and financial documents.

  • Problem Set Programs contains a series of problems designed to test the journalizing and analyzing skills of first-year accounting students.  Questions at the end of each problem give the student the opportunity to  use their documents for analysis and decision making. Each problem has a set of check figures to assist the student in quickly verifying their work or correcting errors.

  • Practice Set Programs simulate the accounting and data entry processes that take place in the third month of a quarterly business cycle.  Students work from a manual downloaded from our web site.  Students use the manual to analyze financial documents and take examinations at the mid and end point of the program.
    • Level 1:  Students must have completed chapters covering the accounting cycle of a business (usually 4-5 chapters).  Full practice sets have a completion time 6-8 hours.  Mini practice sets have a completion time of 3.5 - 5 hours.
    • Level 2:  Students must have completed chapters covering the accounting cycle of a merchandising business, merchandise inventory, plant and equipment assets, bad debts, and notes and interest (usually 8-10 chapters). Full practice sets have a completion time 7-10 hours.  Mini practice sets have a completion time of 3.5 - 5 hours.
    • Level 3:  Students must have completed chapters covering the accounting cycle of a merchandising business, merchandise inventory, plant and equipment assets, bad debts, notes and interest, and process or job-order costing.  Can be used in Managerial, Intermediate, or Cost Accounting. Completion time 7-10 hours.

  • Topic Review is a series of True-False, Multiple-Choice, and Analysis and Recording questions organized by topic.

  • Supplemental Programs contain Twenty or more individual computerized homework problems start your students with debits and credits and can take them completely through Financial Accounting.  The student has unlimited Algorithmic practice, and if directed by the professor, each problem can end with a short, 5-10 minute, graded and recorded algorithmic quiz.  Help screens are provided for every topic and sub-topic.  Can be used as an unlimited topic review package.

  • Mini-Sets are shorter versions of a Practice Set. Mini sets have a completion time of 3.5 – 5 hours.
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