Pereira＇s Equity： Teaching Introductory Accounting With a Family Approach

作     者：Ivam Ricardo Peleias 

作者机构：FECAP University Center Sao Paulo BrazilEdilei Rodrigues de Lames Liliane da Costa Jacobs Leme Adventist Institute of Sao Paulo Sao Paulo Brazil Marcos Reinaldo Severino Peters Fabfola D'Agostini Peleias FECAP University Center Sao Paulo Brazil 

出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)

年 卷 期：2013年第9卷第7期

页      面：867-880页

学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 08[工学] 0822[工学-轻工技术与工程] 

主　　题：会计制度 家庭 教学 权益 本科课程 应用程序 专业课程 会计专业 

摘      要：The case describes the situation of a Brazilian middle-class family, as an alternative to teach introductory accounting courses in undergraduate programmes. In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program: the family. The case can be solved in two phases: In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical.