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Pasted Graphic 4 Personal Accounting Teacher

PKL's Personal Accounting Teacher (PAT) is a series of algorithmic exercises developed and designed to aid accounting students in learning concepts, principles and procedures of accounting. In all of the Personal Accounting Teacher exercises, the computer is used as a tool to do the routine clerical functions, allowing students to focus on the learning and reinforcing of accounting concepts, procedures, and principles.

The first Personal Accounting Teacher algorithmic exercise introduces the basics of the accounting equation, and provides the student an opportunity to become familiar with the data entry and printing procedures of the program. In between the first and last exercises are algorithmic exercises dealing with debit and credits, five-column journals, bank reconciliations, adjusting entries, work sheets, preparation of financial statements, special journals, adjusting merchandise inventory, uncollectible accounts expense, buying and selling of plant assets, depreciation, inventory valuation, analyzing the income statement, interest, promissory notes, and accrued revenues and expenses.

Each topic has a follow up algorithmic examination which the students may grade and electronically submit their results to their Instructor/Professor/Teacher.

An additional feature of Personal Accounting Teacher is Topic Review, which is available on the far right of the PAT main menu. Topic Review provides users an opportunity to review in True-False, Multiple-Choice, or Analysis and Record format, a series of financial and managerial accounting topics.
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