Les piscines simulation allows students to apply accounting theory by completing the full accounting cycle. They learn how to record business transactions using source documents, make closing entries, and prepare financial statements.
This simulation offers numerous advantages for both students and teachers:
The simulation is accessible online, without the need to install any software, which eliminates potential compatibility issues.
It is a true manual simulation on a computer. No postings are automated; students must carry out all the postings themselves as they would in a paper-based simulation—without the inconvenience of carrying stacks of documents!
The instructor determines the simulation content: they can choose to include or exclude adjustments, payroll journal, depreciation, or closing entries. The accounting cycle is divided into individually gradable sections, and each student has access to various printable source documents.
Automatic grading of the simulation allows students to assess their understanding of the theory, and they can repeat the formative activities as many times as they like before taking the summative assessment.