"Accounting teachers need unlimited patience," he noted, "and a good sense of humor doesn't hurt either."

Funk has spent the last 10 of his 30 years as an accounting professor at Brazosport College in Texas teaching a particularly "uninspired" audience: female secretarial students who do not like math and have no intention of becoming accountants.

"Years ago, accounting teachers resisted the use of computer-aided teaching because they feared it would do the work for the student," recalled Funk, "but computers have since proven to be an effective way to keep students' attention and reinforce classroom learning."

Teacher Bonanza
In his experience-and that of many other professors using these software tutorials-the tools have reduced the drop rate in the class, while increasing grade averages. Randy Castello, Accounting Department Chair for West Valley College in Saratoga, Calif., has used the tutorials for 13 years, initially as an optional lab. The tutorials were so popular and effective that the department soon integrated them into the classroom curriculum.

"I have never seen any tutorials like these," said Castello. "Most tutorials are merely a list of multiple choice questions. These are working exercises that reinforce the basic concepts."

With more than 10 years of classroom testing, the software has raised the average letter grade about one complete level for those that use the tutorials regularly. "We've consistently received very positive feedback from our students. Students rarely comment on curriculum as a general rule, but let us know without fail how much they like the computerized tutorials," she said.

The Web site at These unique accounting resources include a computer workbook called the "Journalizer," enabling students to make journal entries the same way on the computer as they would have done manually.

"The Journalizer is not a commercial package adapted to the classroom, but a tool bridging the gap from manual to computerized accounting in a way that is not confusing to the student," said Funk. The Journalizer uses the General Journal format along with Special Journals to learn sequencing from both the selling and purchasing sides of business.

"The best news for educators is that the grading disk scores all of the work in a matter of minutes, providing a printout with errors noted, and the computer can also grade practice sets in less than five minutes. Students love using it and teachers love having it!" said Funk

Other Motivational Tips
In addition to his software success stories, Funk shares the following classroom tips for connecting with beginning accounting students more concerned with finishing the class and moving on than really learning the material:

• Play an Accounting Version of "Truth or Dare"
  "After reviewing the day's lesson at the opening of class, I usually use handout sheets or text drills that we do orally together. Sometimes this involves homework that students have prepared and sometimes it is something new. I ask a student to pick an example and tell what they think the answer is, then ask the class if anyone disagrees, and explain why.

  I play the devil's advocate throughout the process, throwing in an occasional 'what if' change to uncover those guessing and those following the logic. The guessers are quick to change their minds, even if they had the right answer initially."

• Use Small Groups to Foster Learning and Teamwork
  "Early in each semester, I divide the class into study groups of four to five students. These peer groups exchange phone numbers and are encouraged to work together in and out of class. The best way to retain learning is by teaching someone else, so when these students help each other, they help themselves-and it relieves the number of out-of-class visits and calls to the teacher.

  To give them more incentive to work together, I give two 'Peer Power' quizzes per unit as an opportunity to earn bonus points on the unit test. I average the quiz scores by groups. The group with the highest average receives an added five points to their unit test, the second highest group gets an additional three points and the third highest group gets one bonus test point.

  The corporate world encourages the academic world to facilitate the concept of teamwork, which will be valuable later in the students' professional careers."

• Be Yourself With Your Students
  "Making students feel more like friends and equals will go a long way in building a good learning environment. Don't hesitate to admit when you are wrong and they will respect you for it."