Asset Depreciation Method Comparison: An Excel-Based Classroom Exercise

Autor/inn/en	Conant, Donald; Chaille, Suzanne
Titel	Asset Depreciation Method Comparison: An Excel-Based Classroom Exercise
Quelle	In: Journal of Education for Business, 97 (2022) 5, S.351-356 (6 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0883-2323
DOI	10.1080/08832323.2021.1967841
Schlagwörter	Spreadsheets; Accounting; Class Activities; Data Analysis; Curriculum Implementation + Suchen Sie Ihr Suchwort? Spread sheet; Spredsheets; Spreadsheet; Tabellenkalkulation; Abrechnung; Buchführung; Buchhaltung; Auswertung
Abstract	In response to research indicating a need for an increased emphasis on aspects of corporate accounting, including corporate taxation, in the accounting curriculum as well as employer expectations that entry-level accounting position applicants possess Excel skills, this classroom exercise uses Excel to compare the financial impacts of three methods of asset depreciation. In this paper, we use Excel to model the effects of the straight line, declining balance, and MACRS depreciation methods on the annual and accumulated depreciation amounts of a company's assets. This exercise also builds student competency with data entry, important Excel functions, and worksheet error handling. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01