Instructional Strategies & Methods Flashcards
7 cards from real AICPA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Instructional Strategies & Methods flashcards as text
Which strategy BEST helps CPA review students overcome 'illusion of knowing' — the feeling of understanding material they have only passively reviewed?
Answer: Retrieval practice through self-testing
Retrieval practice forces active recall, which exposes gaps between perceived and actual knowledge, combating the illusion of knowing.
An instructor teaching governmental accounting uses analogies comparing fund accounting to separate checking accounts for a household budget. This technique BEST illustrates:
Answer: Analogical reasoning as an instructional strategy
Analogical reasoning connects unfamiliar concepts to familiar schemas, making abstract accounting concepts more concrete and comprehensible.
When designing instruction for diverse CPA candidates, Universal Design for Learning (UDL) recommends providing multiple means of:
Answer: Representation, action/expression, and engagement
UDL's three core principles are multiple means of representation (how content is presented), action/expression (how students respond), and engagement (how students are motivated).
A CPA exam prep instructor evaluates whether a student can correctly apply IFRS vs. GAAP rules to the same transaction. This assessment targets which cognitive skill level per Bloom's Revised Taxonomy?
Answer: Evaluating
Evaluating requires making judgments about which framework applies and why, a higher-order cognitive skill above simple application.
Which of the following is an example of 'transfer-appropriate processing' in CPA exam instruction?
Answer: Studying under identical conditions to the actual exam environment
Transfer-appropriate processing holds that learning is best retrieved when study conditions match retrieval conditions, supporting exam simulation practice.
A CPE instructor notices that participants disengage after 20 minutes of lecture. According to research on attention spans in adult professional learning, what is the BEST instructional adjustment?
Answer: Insert interactive activities or discussion breaks every 15–20 minutes
Research on adult attention shows engagement declines without variation; inserting interactive breaks every 15–20 minutes resets attention and improves retention.
In designing a CPA ethics CPE course, an instructor includes real disciplinary case studies of CPAs who faced sanctions. This instructional choice is BEST supported by:
Answer: Situated learning — embedding content in authentic professional contexts
Situated learning theory holds that knowledge is best acquired and transferred when embedded in authentic, real-world contexts like actual CPA disciplinary cases.