The exercise type Financial Statement can be used to create accounting exercises where students have to fill in one (or multiple) financial statement(s). An example is the following:

The correct answer to the above exercise would be:

It is possible to add additional financial statements by clicking on “+ Add” in the texts tab of the exercise:

From the authoring perspective, this exercise looks like this:

You can choose whether the rows or the columns are fixed for the student. In the example above, the columns are fixed and the dropdown menus on every row give the options “Revenue”, “Cost of sales” and “Gross profit”. If the rows were fixed, then the exercise would look like this:

And the dropdown menus on every column would give the options “2021” and “2022”.

To make the exercise more difficult for the student, it is possible to add dummy accounts by adding rows/columns that have empty values:

It is also possible to use variables for the account names and the table entries.

The solution text to this exercise is automatically generated and contains the filled-in financial statement. Dummy accounts are not displayed in the solution text:

❗ It is not possible to write tailored (positive or negative) feedback rules for this exercise.

Other exercise types for accounting exercises are: Journal and Financial Statement.