Patent ID: 7736148

Claim:
A computerized process for teaching accounting principles, a computer executing the steps of a program recorded on a non-transitory computer-readable medium, the program executing the computerized process comprising: displaying on a computer screen a first ticket icon representing a first ticket having a first color and displaying on the computer screen a second ticket icon representing a second ticket having a second color; bifurcating the computer screen into two halves, a first half comprising the first color and a second half comprising the second color; displaying on the computer screen a first bucket icon and a second bucket icon, assigning the display of each bucket icon to either the first half or the second half of the computer screen, wherein each bucket icon is colored to match the color corresponding to the half of the screen upon which it is displayed, and wherein the first and second ticket icons each has an associated respective value and the first and second bucket icons each has an associated respective value; and determining a computer-calculated change in associated value of either of the two bucket icons resultant from placing the first or the second ticket icon in one of the bucket icons, wherein the change in associated value is an increase in the respective associated value of either of the two buckets if the bucket icon is the same color as the ticket icon that is placed therein, and the change is a decrease in respective associated value if the bucket icon is a different color from the ticket icon that is placed therein.