An Experiment Using Two Methods of Teaching Accounting for Leases in Intermediate Accounting

Abstract

Intermediate Accounting students aged 23 to 37 were divided randomly into two treatment groups and one control group as part of a class exercise. Students completed pre- and post-quizzes testing their knowledge of lease accounting. Group One read the lease material before the class lecture and practice, and Group Two read the chapter after the same lecture and practice. The control group participated by only taking the quizzes. The results indicate that reading the chapter after lecture and practice yields better understanding and higher confidence in learning.