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Student Learning & Development 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 Student Learning & Development flashcards as text
  1. In experiential learning theory, which stage follows concrete experience in Kolb's cycle?

    Answer: Reflective observation

    Kolb's cycle proceeds from concrete experience to reflective observation, then abstract conceptualization, and finally active experimentation.

  2. A professor assigns group audit simulations to accounting seniors. Which learning outcome is PRIMARILY targeted?

    Answer: Collaborative problem-solving and communication skills

    Group audit simulations primarily develop teamwork, communication, and collaborative problem-solving — core professional competencies.

  3. Which of the following best describes formative assessment in an accounting education context?

    Answer: Weekly quizzes used to monitor student understanding and adjust instruction

    Formative assessment is ongoing and used to inform instruction, unlike summative assessment which evaluates final achievement.

  4. Self-regulated learning (SRL) is especially important for CPA candidates because:

    Answer: The exam requires months of independent study with self-directed planning and monitoring

    CPA candidates must independently plan, monitor, and adjust their study strategies over an extended period, which are core components of self-regulated learning.

  5. Which instructional method best develops students' ability to transfer accounting knowledge to novel situations?

    Answer: Presenting varied problem contexts that share underlying principles

    Varied problem contexts that share underlying principles help students identify deep structure, enabling transfer to new situations.

  6. According to cognitive load theory, which instructional design choice would best support novice accounting students learning complex consolidation entries?

    Answer: Breaking the process into small sequential steps with worked examples

    Breaking complex material into small steps with worked examples reduces extraneous cognitive load, allowing novices to build understanding progressively.

  7. A student consistently performs well on homework but poorly on exams. Which study behavior is MOST likely responsible?

    Answer: Relying on open-book resources and not practicing retrieval

    Homework completed with open resources creates an illusion of competence; without retrieval practice, students cannot recall information under exam conditions.