An Imaginative Exercise for Teaching Transaction Cycles in an AIS Course

ABSTRACT An understanding of transaction cycle processes is requisite knowledge for accounting professionals and core content within most undergraduate accounting information systems (AIS) courses. However, effectively covering transaction cycle processes within an AIS course can be a difficult, time-consuming, and tedious task. This paper describes a simple but versatile instructional exercise developed to facilitate practical understanding of transaction cycle processes while reducing the tedium of covering this material in class. This paper discusses the rationale for the transaction cycle exercise, exercise learning objectives, exercise implementation, and exercise efficacy. The transaction cycle exercise and teaching notes are available on the AIS Educator Association website (www.aiseducators.com).