This site has information about an XBRL internet reference application and short mini-cases for XBRL activities (both in and out of the classroom).
If you want to learn how to use a XBRL reference tool then see the student section.
If you want general XBRL information, then see the categorized links on this site.
I.Considering XBRL material for short class exercises?
This site shows simple XBRL mini-case examples like
-Find the Current ratio = Current Assets /Current Liabilities with the applicable XBRL tags and a firm example of numbers from the www.SEC.gov database at
II.If you want to do a semester project, consider developing an application for XBRL. See the article An Analysis of Student XBRL Project Teams: Value-Adding Educational Experiences Using Emerging Technology Review of Business Information Systems (Summer 2002) with T. Fox, G. Durler,
. Hindi and W. Remington about doing an XBRL application with student teams.
III.XBRL Taxonomy Short List
The following list addresses a potential issue for professors that the XBRL taxonomy is too big for students to handle. This short list will cover that vast majority of line items in introductory and intermediate textbooks. Using this short list will facilitate creating a XBRL tagged financials and end-of-chapter problems in spreadsheets with XBRL tags. Once tagged the accounts can be used over and over again throughout a textbook. The following list is organized in chart of accounts order (work in progress … suggestions are welcome).
BALANCE SHEET ASSETS
Cash
Cash And Cash Equivalents At Carrying Value
Trading Securities
Accounts Receivable Gross
Allowance For Doubtful Accounts Receivable
Accounts Receivable Net
Accrued Investment Income Receivable
Interest Receivable
Loans And Leases Receivable
Inventory Net
Prepaid Expense And Other Assets
Prepaid Insurance
Prepaid Rent
Deferred Tax Assets Gross
Deferred Tax Assets Valuation Allowance
Fixtures And Equipment Gross
Property Plant And Equipment Gross
Accumulated Depreciation Depletion And Amortization
Land
Land Improvements
Available For Sale Securities Debt Securities
Held To Maturity Securities
Goodwill
BALANCE SHEET LIABILITIES
AccountsPayableCurrent
InterestPayableCurrent
AccruedIncomeTaxes
AccruedSalariesCurrent
DividendsPayableAmount
CapitalLeaseObligationsCurrent
DeferredIncomeTaxLiabilities
DeferredTaxLiabilitiesNoncurrent
LongTermNotesPayable
Capital Leased Assets Gross
BALANCE SHEET EQUITY
PreferredStockNoParValue
Common Stock Par Or Stated Value Per Share
Common Stock Shares Issued
Common Stock Shares Outstanding
Common Stock Value
Treasury Stock
Retained Earnings
INCOME STATEMENT
Revenues
Salaries And Wages
Selling General And Administrative Expense
Cost Of Goods Sold
Freight Costs
Manufacturing Costs
Utilities Costs
Marketing And Advertising Expense
Depreciation
Depreciation Depletion And Amortization
General Insurance Expense
Interest Expense
Amortization Of Deferred Charges
Asset Impairment Charges
Other Nonrecurring Income
Gain Loss On Sale Of Investments
Gains Losses On Sales Of Assets
Federal Income Tax Expense
Current Income Tax Expense
Income Loss From Continuing Operations
Earnings Per Share Basic
Earnings Per Share Diluted
CASH FLOW STATEMENT
Operating Section
Increase Decrease In Accounts And Notes Receivable
Increase Decrease In Accounts Payable
Increase Decrease In Accrued Income Taxes Payable
Increase Decrease In Accrued Liabilities
Increase Decrease In Inventories
Increase Decrease In Notes Receivables
Increase Decrease In Prepaid Expense
Increase Decrease In Prepaid Rent
Increase Decrease In Receivables
Net Cash Provided By Used In Operating Activities
Investing Section
Fair Value Of Assets Acquired
Property Plant And Equipment Disposals
Direct Costs Of Property Or Equipment
Investment In Leases
Net Cash Provided By Used In Investing Activities
Financing Section
Proceeds From Issuance Of Common Stock
Proceeds From Issuance Of Long Term Debt
Notes Assumed
Notes Issued
Payments Of Dividends
Net Cash Provided By Used In Financing Activities
