The exercise type General ledger can be used to create accounting exercises where students have to fill in one (or multiple) general ledger(s). An example is the following:
The student has to select the title of the general ledger and then fill it in row by row. After a student adds a row, they have to select an account from the dropdown menu and fill in the debit and credit values for this account. They can add as many rows as they like on both sides. The correct answer to the above exercise would be:
It is possible to add additional ledgers or ledger names by clicking on “+ Add” in the texts tab of the exercise.
From the authoring perspective, this exercise looks like this:
To make the exercise more difficult for the student, it is possible to add dummy accounts by adding rows that have debit or credit equal to 0.
It is also possible to use variables for the account names and the debit and credit amounts.
It is not possible to write tailored (positive or negative) feedback rules for this exercise. The only feedback that is given to the student is the following:
The system just says “Wrong” if the title of the general ledger is not filled in.
“This rule is not necessary” when a dummy account is added.
“Give your answer as a number” when a debit or credit amount is not simplified.
Other exercise types for accounting exercises are: Journal and Financial statement.