Introduction to Financial Accounting

Following the request of the Department of Accounting Sciences of the Université du Québec à Trois-Rivières, concerning the project of implementing online the course CTB1066: introduction to financial accounting, the author undertook to carry out a research work to this effect and to develop a pedagogical tool which will be put online in order to support the students' learning. The tool in question consists of a series of fifty questions with four multiple choices each, and covers various topics from the book entitled "La comptabilité et les PME" by McMAHON, DESLAURIERS, GOSSELIN. The topics of the book that were covered by the author are the following: - Chapter 1: Fundamental concepts of accounting and the balance sheet - Chapter 6: Accruals - Chapter 7: The spreadsheet, closing entries and reversals. The research work resulted in an analysis of the different learning theories and pedagogical strategies, of the link between these and ICT in the university environment.