HCYHongye Chris Yang
Accounting teaching

Teaching Lab

Two accounting lessons for two distinct audiences: an introductory transaction-ledger lab for undergraduate students and a source-grounded labor-market research module for PhD and advanced master’s students.

Two audiences

Different learning tasks, clearly separated

Introductory students need a concrete accounting sequence and misconception feedback. Graduate students need a disciplined map of constructs, identification, measurement, and claim boundaries. The modules do not collapse those goals into one generic experience.

Undergraduate accountingPublic beta

Interactive Balance Sheet Lab

Build Atlas Analytics from ten transactions. Predict each effect, inspect the journal entry, and derive the income statement, retained-earnings bridge, and ending balance sheet from the ledger.

Audience
Introductory accounting
Class time
75 minutes
Format
Interactive ledger lesson
  • Debit and credit logic tied to account classification
  • Revenue, expense, cash, receivable, payable, inventory, and depreciation distinctions
  • A ledger-derived accounting equation with instructor-ready materials
Open lesson
Doctoral and advanced master’sText module complete

Labor Markets in Accounting Research

Study how corporate information affects workers, applicants, hiring, and workforce disclosure—while separating measured evidence from mechanism and policy interpretation.

Audience
PhD / advanced master’s
Class time
90 minutes
Format
Source-grounded research module
  • A six-part intellectual map of the literature
  • Paper-level setting, unit, design leverage, conclusion, and limitation
  • Concept checks and a research-design memo with grading rubric
Open lesson
Teaching evidence

What a reviewer can inspect

The surface is designed to reveal course thinking: objectives, sequence, anticipated errors, assessment logic, source discipline, and classroom materials—not merely polished screens.

Accounting fundamentals

Ten balanced journal entries feed a deterministic ledger. Revenue and expenses remain temporary accounts; net income is calculated before ending retained earnings is derived.

Misconception-based pedagogy

Feedback addresses cash versus revenue, cash versus expense, inventory versus COGS, loan proceeds versus revenue, and depreciation as a noncash expense.

Instructor preparation

The undergraduate package includes a student handout, instructor guide, answer key, and grading rubric. The graduate module includes a reading manifest and research-design assignment.

Research translation

The doctoral lesson converts labor-accounting research into a teachable structure while marking where searches, applications, hires, worker flows, disclosures, and causal claims differ.

Release boundary

What is complete—and what is not

Public beta means the lessons, source records, accessibility behavior, and downloadable materials are inspectable. It does not imply a completed classroom pilot or a final reviewed media package.

  • Undergraduate ledger engine, ten-transaction lesson, feedback, reset, undo, replay, and instructor controls are implemented.
  • Student handout, instructor guide, answer key, grading rubric, graduate reading list, and machine-readable source manifests are available.
  • Keyboard interaction, focus visibility, reduced-motion behavior, semantic tables, and mobile layouts are included.
  • No final instructor-reviewed labor-accounting video, transcript, caption file, or public media manifest with a completed asset has been supplied.
  • No independent classroom pilot is claimed; the current maturity remains Public beta.