The exercise type Journal can be used to create accounting exercises where students have to fill in an accounting journal. An example is the following:
Students have to select an account from the dropdown menu and fill in the debit and credit values for this account. They can add as many journal entries as they like. The correct answer to the above exercise would be:
From the authoring perspective, this exercise looks like this:
The system gives a warning to the author if the difference between the total credit and total debit is not zero.
To make the exercise more difficult for the student, it is possible to add dummy accounts by adding accounts that have both debit and credit equal to 0. Example:
It is also possible to use variables for the account names and the debit and credit amounts.
The solution text to this exercise is automatically generated and contains a table of the correct journal entries. Dummy accounts are not displayed in the solution text:
It is not possible to write tailored (positive or negative) feedback rules for this exercise. The only feedback that is given to the student is the following:
The difference between the total debit and total credit is not 0:
You cannot use the same account more than once:
Either the debit or the credit of a journal entry should be 0:
“This rule is not necessary” when a dummy account is added:
“Give your answer as a number” when a debit or credit amount is not a number:
Other exercise types for accounting exercises are: General Ledger and Financial statement.