Title :
Simulation Technology for Enhanced Learning: VAT Simulator for Portuguese Accounting Students
Author :
Silva, Pedro Sá ; Trigo, António ; Varajão, João
Author_Institution :
Coimbra Inst. of Accounting & Adm., Coimbra, Portugal
fDate :
March 30 2011-April 1 2011
Abstract :
This paper describes the VAT Simulator, a simulator that mimics the Portuguese official VAT form application. According to the Portuguese law, every month or quarters, each certified accountant should send VAT information of the companies of its responsibility to the Government, using the official VAT form application. However, it is not possible for accounting students to train their abilities using this application, as it is for official use only. This constitutes a problem, because students can not learn and practice the " real" process. VAT Simulator provides students with the possibility of filling and submitting the VAT form just as a certified accountant does, " learning by doing".
Keywords :
computer aided instruction; government data processing; Portuguese accounting students; VAT information; VAT simulator; enhanced learning; simulation technology; Companies; Computational modeling; Computers; Education; Filling; Government; Unified modeling language; VAT simulation; accounting education; computer simulation; simulation in education; web-based tax simulator;
Conference_Titel :
Computer Modelling and Simulation (UKSim), 2011 UkSim 13th International Conference on
Conference_Location :
Cambridge
Print_ISBN :
978-1-61284-705-4
Electronic_ISBN :
978-0-7695-4376-5
DOI :
10.1109/UKSIM.2011.74