Using an In-Class Simulation in the First Accounting Class: Moving From Surface to Deep Learning

Abstract

As students often find the first accounting class to be abstract and difficult to understand, the authors designed an in-class simulation as an intervention to move students toward deep learning and away from surface learning. The simulation consists of buying and selling merchandise and accounting for transactions. The simulation is an effective tool in building student confidence, creating a more positive attitude toward accounting, and sustaining a deeper understanding of accounting principles.