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Seminar: Accountants can change the world

Accounting Cafe hosts a Zoom seminar at 3pm on 8 July 2021 with guest speaker Dr Todd Sayre The Accounting Cafe seminar series continues with guest speaker, Dr Todd Sayre, Certified Public Accountant. Todd’s research interests are concerned with financial accounting in the context of ethics, sustainability and social responsibility. He is Associate Professor at the University… Continue reading Seminar: Accountants can change the world

Concept maps in Accounting Education

Presentation by Toby York at the TACTYC Virtual Annual Conference 2021 on 15 May 2021 1. Background paper My presentation is based on a draft paper The benefits of concept mapping in accounting education [PDF] which is in three parts. Part one: identifies some common problems with current accounting education practices, drawn mostly from personal… Continue reading Concept maps in Accounting Education

Seminar: Deriving profit using a concept map

Toby York and Paul Jennings hosted a Zoom seminar on 20 May 2021 This was the third seminar in a series about using concept maps in accounting education. Session 1: Concept mapping in accounting education Session 2: The funding butterfly This approach emphasises the organisational structure of accounting knowledge, which makes it easier to teach… Continue reading Seminar: Deriving profit using a concept map

Concept mapping and playful learning through ‘Colour Accounting’

Presentation by Toby York at the Games and Simulations in Accounting and Finance Education (‘GSAFE’) conference hosted by Aston University on 20 April 2021 The benefits of concept mapping in accounting education My presentation is based on a draft paper The benefits of concept mapping in accounting education, which is in three parts. Part one:… Continue reading Concept mapping and playful learning through ‘Colour Accounting’

Supply chain finance

Supply chain finance is making the news for all the wrong reasons. Although it is a centuries old form of finance, it has played a part in the demise of Abengoa, NMC, Carillion and most recently, Greensill. Here is a simple slide that explains the basic concepts behind factoring and supply chain finance. Download a… Continue reading Supply chain finance

Explaining “qualitative characteristics” from the IFRS Conceptual Framework for Financial Reporting

Helping students to understand, rather than just memorise, IFRS principles The IFRS Conceptual Framework underpins what international financial reporting standards say and why they identify a particular accounting treatment. Students must understand this if they are to understand wider IFRS principles. An important aspect of the Conceptual Framework is an attempt to define “high quality” information,… Continue reading Explaining “qualitative characteristics” from the IFRS Conceptual Framework for Financial Reporting

Seminar: The funding butterfly

Toby York and Paul Jennings hosted a Zoom seminar on 18 March 2021 Zoom cloud recording (34 minutes): Toby York demonstrates the “funding butterfly”, part of the Colour Accounting method, which he uses to introduce students to the accounting equation. Starts Content 00:00 Introduction 02:04 The BaSIS FrameworkTM 04:35 Where to start 06:10 Point of… Continue reading Seminar: The funding butterfly

It’s time to dump the set text

Using H5P to create Colour Accounting interactive content… Continue reading It’s time to dump the set text

There’s no such thing as a “prepayment”

The battle to remove “prepayments” from accounting vocabulary is probably not winnable, but we can help our students by being clear about how we describe them.… Continue reading There’s no such thing as a “prepayment”

Goodwill explained in three words

Goodwill represents those ‘unidentified flying assets’ that can’t be individually identified. Goodwill is one of those slippery concepts that accounting students can find confusing.  Accounting for goodwill brings the student in front of a number of difficult questions and misconceptions in accounting, such as the nature of an asset and the different accounting treatment of… Continue reading Goodwill explained in three words

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