The Design of Accounting Transaction Impact Visualization on Financial Statements within the Context of Accounting Thinking Development

The diploma thesis introduces three visualization tasks on topics of the inventory of own activity, component depreciation and deposits which may be included among accounting subjects at high schools. The main aim is the simulation of accounting transaction impacts on financial statements.Inventory of own activity example has been created in the PowerPoint Application, besides the impacts of accounting cases on balance sheet, the students will also see animations illustrating what is happening in a company. The component depreciation case study, processed in Excel Application, leads the students to understand depreciation as sources of funding. The third task is also processed in Excel, and its aim is to consolidate student knowledge of deposits. It displays the impacts of accounting cases on balance sheets, moreover, students solve determined operations from the perspectives of two subjects.Given visualizations develop accounting thinking, digital literacy, professional and key competence that are still becoming more and more significant, in students. Visualization applicability was being observed within a research at Forty-four high-school accounting teachers. It was a qualitative research containing elements of a quantitative one, an anonymous open-question questionnaire was used to gather data.Most teachers evaluated the submitted visualizations positively. They appreciated new types of tasks not offered by general textbooks so far. Forty teachers have found the aids motivational and adequate. A similar number of respondents agrees with using this type of aid in their future accounting courses.