ABSTRACT

This paper describes an instructional module developed for the principles of management accounting course to strengthen students' analytical problem-solving skills using spreadsheets. The module and all its components are presented first, followed by one of the four mini-cases used in a recent semester along with implementation guidance. The Analyzing Business Issues—with Excel (ABI-WE) mini-cases present a short business scenario, data related to the business issue, and a set of requirements to be completed using specific Excel functions from a directory of 40 covered in a semester. The mini-case itself is in Excel, so students can readily copy data into a solution worksheet. The primary focus is on analysis of the business issue using managerial accounting data, and the secondary learning objective is to develop an advanced level of expertise in selected spreadsheet functions; such as pivot tables, regression, if/then statements, V-lookup, conditional formatting, goal seek, and net present value.

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