기업의 경영성과나 재무상태를 파악하기 위해서는 재무제표를 올바르게 해석하고 이해하는 것이 무엇보다 중요하다. 회계원리는 재무제표를 작성하고 이해하는데 초석이 되는 기초 교과목이며 중급회계나 관리회계, 세무회계 학습을 위해 요구되는 선행과목이다. 이를위해 대학에서는 회계원리를 교양으로 가르치거나 전공 필수로 지정하고 있다. 그러나 많은 학생들이 회계는 어렵고 지루하다는 부정적인 인식을 갖고 있어 중급회계나 세무회계등 다음 회계교육 과정 이수를 기피하고 있다. 회계원리를 어떻게 학습했느냐에 따라 회계전문가로써 사회에서 요구하는 역량을 함양하기 때문에 회계원리를 가르치는 교수법은 매우 중요하며 변화를 요구하고 있다. 본 연구는 회계원리를 대상으로 게임, 동영상, 퀴즈, 공연 등 활동중심의 교수-학습 러닝을 회계원리 수업에 적용한 사례를 제시하고자 한다. 본 연구는 보수적이었던 회계학 교수법에 새로운 시도를 수행하여 다양한 교수법을 적용할 수 있다는 근거 사례가 되고, 여러 가지 시사점을 제공한다는 점에서 의미가 있을 것이다. 특히, 수요자 중심, 학습자 중심 등 교수법에 대한 변화흐름에 회계 교육 영역에 교수법 또한 중요하다는 경각심을 촉구한다는 점에서 의의가 있을 것이다.

It is important to understand and interpret the financial statements because it reflects the company’s performance and financial status. Accounting Principle is a prerequisite subject that is essential to be able to take other advanced Accounting courses: Management Accounting, Intermediate Accounting, and Tax Accounting, as well as for practical social needs. Basic Accounting subjects are part of the curriculum of all students in Chung-Ang University, and even students who want to get a sub major in most universities should attend an Accounting Principle class. Even if students are not Accounting and Business majors, they would rather - if not required - take Basic Accounting subject for their professional credentials. However, the students think that Accounting is very difficult and boring; hence they get intimidated to take more advanced Accounting courses(Cohen and Hanno 1993; Adams et al. 1994; Mladenovic 2000; Warren and Young 2012; Lee and Kim 2006; Lee 2013). It is same result of Kwak and Koo(2013) that the number of Accounting Principle students is increasing but the number of students taking Intermediate Accounting, Cost Management Accounting, and Tax Accounting is otherwise. It implies that the teaching methodologies used in Basic Accounting subjects should be given importance, too. Traditionally, Accounting Principle is taught using accounting jargons in making financial statements such as credit, debit, journal, and post. Hence, students think that they learn another language that is not related to their study(Warren and Young 2012). It is also similar to the study written by Lee and Kim(2006) that students have the difficulties to understand the journal and trial balance in the Accounting cycle. Recently, our society requires active, innovative, and positive pedagogics, so Accounting education needs to adapt to these changes in the field of Accounting. We know many various teaching methods: simulation, game, newspaper, multi-media, active learning, critical thinking, and problem solving are already adapted in teaching Accounting(Knechel 1989; Rankine and Stice 1994; Cunningham 1996; Graeff 2010; Warren and Young 2012; Paik 2010; Lee 2013). As these pedagogics integrate with traditional theory based teaching methods, it decreases the number of students failing the subject, and improve the student’s participation in their class(Etter et al. 2000). If our classes will apply these active, positive, and innovative teaching methods it will positively affect their learning and it will contribute to raise the number of Accounting Specialists. The objective of this paper is designed to introduce teaching methodologies using multi-media platforms, board games, stage performances, and quizzes in Accounting Principle classes. And this paper shows the result of a survey that activity-based learning is more effective and interesting to the students. It is also useful to change how the students currently view Accounting - difficult and boring. Results of survey are as follows: First, activity-based learning has a positive effect on their study and interest; Second, it positively changes the negative view about Accounting subjects; Third, the new methods proposed in this study help engage the students in their Accounting lessons; Lastly, activity-based learning results to favorable feedback from the students. This study contributes to: Mainly, it adapts the new Accounting teaching method in contrast to the conservative Accounting teaching methods that are mostly lecture-centered; Another, it will become the foundation of new teaching methods in Accounting and provides the implications - to give awareness to the importance of effective Accounting teaching methods such as the learner-centered education and user-centered education - in Accounting education.