Learning manufacturing variance analysis in accounting—computer assisted

Abstract The advantage of separating course material into the following three components is explored: (1) syntactical, (2) semantical, and (3) pragmatic. The concept is illustrated with LOTUS macros for the syntactical and semantical components involved in teaching manufacturing variance analysis in accounting; the pragmatic aspect is left to classroom discussion. The macro which assists in teaching the syntax is comprised of a series of matrices and screen displays which explain how the variances are computed and the meanings of the symbols used. The macro designed to help teach the semantic aspect allows students to read a problem and map the problem-variables to the syntactical-symbols. The variances are computed by the macro which provides feedback by allowing the student to compare predetermined and macro answers.