10 CREATIVE AND CRITICAL THINKING GAMES AND INTERACTIVE ACTIVITIES TO TEACH BASICS IN ACCOUNTANCY – Dr. PRASANTH VENPAKAL

 10 CREATIVE AND CRITICAL THINKING GAMES AND INTERACTIVE ACTIVITIES TO TEACH BASICS IN ACCOUNTANCY – Dr. PRASANTH VENPAKAL

1. Journal Entry Jigsaw

Topic: Journal Entries (Chapter 3)

Objective: Understand and apply the rules of debit and credit.

Steps:

1.    Divide students into small groups (4–5 per group).

2.    Provide each group with different transaction slips.

3.    Each student is responsible for one element: identifying accounts, classifying them (asset, liability, etc.), and applying the debit/credit rule.

4.    Together, the group assembles the full journal entry.

5.    Each group presents and justifies their entry.

Critical Thinking Skill: Analysis and logical application.

2. Accounting Charades

Topic: Basic Terms and Concepts (Chapter 1)

Objective: Reinforce understanding of accounting terminology.

Steps:

1.    Write accounting terms (e.g., asset, liability, capital, revenue) on slips.

2.    One student draws a slip and acts out the term without speaking.

3.    The class guesses the term.

4.    After guessing, they must define the term and give an example.

Creative Skill: Expression and conceptual understanding.

3. Ledger Labyrinth

Topic: Ledger Posting (Chapter 4)

Objective: Practice posting from journal to ledger.

Steps:

1.    Give students a sample journal with 5–6 transactions.

2.    Prepare a “ledger maze” on paper or digitally.

3.    Students navigate the maze by correctly posting each transaction into T-accounts.

4.    Provide feedback at each decision point to guide learning.

Critical Thinking Skill: Sequential reasoning and procedural accuracy.

4. Trial Balance Treasure Hunt

Topic: Trial Balance (Chapter 5)

Objective: Understand the concept and balancing of the trial balance.

Steps:

1.    Create clues leading to different parts of a trial balance puzzle hidden in the classroom.

2.    Each clue requires solving a concept-based riddle (e.g., “Find me where the cash hides!” leads to a clue under a fake cash register).

3.    Students collect pieces and prepare the trial balance.

4.    Bonus points for identifying any errors in it.

Creative Skill: Problem-solving and synthesis.

5. Adjustments Escape Room

Topic: Adjustments and Final Accounts (Chapter 9)

Objective: Identify and apply adjustments to final accounts.

Steps:

1.    Create an escape room scenario: “Save the accountant before the year-end deadline!”

2.    Each puzzle is based on adjustment entries (e.g., outstanding rent, depreciation).

3.    Students solve clues and enter adjustments into worksheets.

4.    Solving all adjustments leads to the preparation of final accounts.

Critical Thinking Skill: Application and integration of concepts.

6. True & False Pyramid

Topic: Theory Base of Accounting (Chapter 2)

Objective: Understand accounting assumptions, concepts, and principles.

Steps:

1.    Students start at the bottom of a pyramid with a true/false statement.

2.    If answered correctly, they move to the next level.

3.    Incorrect answers send them back one level.

4.    First to reach the top wins a badge of “Accounting Expert.”

Critical Thinking Skill: Evaluation and decision-making.

7. Bingo with Bills

Topic: Source Documents and Vouchers (Chapter 6)

Objective: Identify types of documents and their uses.

Steps:

1.    Create bingo cards with names like "Invoice," "Voucher," "Cash Memo," etc.

2.    Call out definitions or real-life examples.

3.    Students mark the correct term on their cards.

4.    First to get a line or full house wins.

Creative Skill: Listening and matching conceptual knowledge.

8. Depreciation Debate

Topic: Depreciation (Chapter 7)

Objective: Understand the rationale behind depreciation and different methods.

Steps:

1.    Split class into two groups: “Straight Line Method (SLM)” vs. “Written Down Value (WDV).”

2.    Each group prepares arguments on why their method is better in various scenarios.

3.    Conduct a structured debate.

4.    Judge based on clarity, accuracy, and logical reasoning.

Critical Thinking Skill: Comparative analysis and persuasion.

9. Matching Marathon

Topic: Bank Reconciliation Statement (Chapter 8)

Objective: Understand BRS concepts and identify timing differences.

Steps:

1.    Give students bank passbook entries and cashbook entries.

2.    Provide “event cards” like “Cheque issued but not presented.”

3.    Students match events with their effects on BRS (add/subtract).

4.    Complete the reconciliation statement as the final task.

Critical Thinking Skill: Matching and error identification.

10. Real-Life Role Play: Mini Enterprise

Topic: Full Cycle of Accounting (Chapters 1–9 integrated)

Objective: Simulate an accounting cycle.

Steps:

1.    Assign roles: entrepreneur, accountant, supplier, customer, bank officer.

2.    Run a simulated mini-business for a day (e.g., stationery shop).

3.    Record transactions, prepare journal, ledger, trial balance, and final accounts.

4.    Reflect on the process and identify mistakes and learnings.

Creative & Critical Thinking: End-to-end application, decision-making, and collaboration.