1. Second Life Leveraging the Virtual to Learn Accounting

2. Why Virtual Worlds? World of Warcraft –11 million Users MTV (bubble worlds) –There.com –Club Leguna –Virtual Lower East Side Virtual Magic Kingdom –Disney Club Penguin –Purchased for $700 million by Disney

3. IBM in Virtual Worlds Chairman and Chief Executive Sam Palmisano

4. Four Years from now Predictions: –Gartner Group 80% of individuals will have an Avatar –Me Job Interviews will take place in Virtual Worlds Training will take place in Virtual Worlds Social Networking will take place in Virtual Worlds My 9 year old daughter will be FLUENT in VW’s

5. Really Why should I use SL? Exam 1 Spring 2007 –A’s 12 8% –B’s 25 17% –C’s 46 32% –Passing 83 57% –D’s 34 23% –Median 71% Exam 1 Spring 2008 –A’s 25 14% –B’s 45 27% –C’s 38 22% –Passing 108 63% –D’s 30 18% –Median 76%

6. Really Why should I use SL? Exam 2 Fall 2007 –A’s 16 6.5% –B’s 40 16.2% –C’s 57 23.1% –Passing 113 45.8% –D’s 43 17.4% –Median 66% Exam 2 Spring 2008 –A’s 15 10.4% –B’s 23 15.9% –C’s 35 24.3% –Passing 73 50.6% –D’s 33 22.9% –Median 70%

7. Finally

8. What is SL? 3-D Virtual World or MUVE –Multi User Virtual Environment –Inhabitants of the world create content –Similar to WoW, The Sims, There, etc. It is NOT a game –There is not an objective to SL –It’s just a place Where you can... –Meet people –Attend meetings, lectures, events –Learn

9. PC Minimum Requirements Internet Connection*: Cable or DSL Operating System: Windows XP (Service Pack 2) –OR Windows 2000 (Service Pack 4) –Vista can be hit or miss, but is now supported Computer Processor: 800MHz Pentium III or Athlon, or better Computer Memory: 256MB or better Video/Graphics Card**: –nVidia GeForce 2, GeForce 4mx, or better –OR ATI Radeon 8500, 9250, or better

10. Mac Minimum Requirements Mac Minimum System Requirements: Internet Connection*: Cable or DSL Operating System: Mac OS X 10.3.9 or better Computer Processor: 1 GHz G4 or better Computer Memory: 512MB or better Video/Graphics Card**: –nVidia GeForce 2, GeForce 4mx, or better –OR ATI Radeon 8500, 9250, or better

11. My PC/Mac doesn’t meet the minimum requirements There will be on-campus labs that will have Second Life installed

12. Second Life Uses Watch Lectures Interact with 3-D accounting Content Meet in groups to discuss accounting? Meet with me to discuss accounting? Limited to ~40 Avatars at one time –Available 24/7 –Initially we won’t have a schedule Have Fun!

13. Steps for using Second Life Join Second Life –Pick Avatar Name / Shape Download Viewer Find our Class Land –Teaching 4 (59,162,22) –Set Home Here Ctrl-H, takes you home from anywhere in SL Join the Class Group (needed to access content) –UCFCBA Accounting Search Groups and Join –Cost $L0 Let me know what your Second Life Name is –http://mydebitcredit.com/form.html

14. Second Life Guidelines Linden Lab Policies –No Intolerance –No Harassment –No Assaulting Pushing, Shoving, Shooting –No Disclosure Residents are entitled to privacy –Me, You and your classmates –No Indecency –No Disturbing the Peace ACG 2021 Policies –Clothing is Mandatory Wear anything you wish –Accounting objects will be shared –We share space on an Island with others Be respectful of other builds Be respectful of other avatars –Scheduled Events Show up on Time

15. IBM Virtual World Guidelines (subset) Adopted for ACG2021 –Engage Explore responsibly –Use Good Judgment / Witnessing Inappropriate Behavior There is good and bad in SL, judge whether or not you should proceed Know how to leave (Ctrl-H) –Protect the name of UCF You are representatives of UCF –Protect others privacy Mine, Yours, your Classmates

16. How do I get started Getting Started with a Second Life AccountGetting Started Log onto Second Life Where is our class: –Teaching 4, 29,166,22 –http://slurl.com/secondlife/Teaching%204/29/1 66/22http://slurl.com/secondlife/Teaching%204/29/1 66/22

17. What SL skills do I need for this class Learn how to move in the world:Learn how to move in the world –↑↓←→ –Flying (home key) Learn how to use the Camera Control –Alt and zoom with your mouse Learn how to touch objects Learn how to chat –With other Avatars –With other objectsWith other objects Using chat channels (/nnnnn) Learn how to Instant Message with other Avatars Lean how to turn on/off media (audio / video)

18. What SL skills do I need for this class Learn how to join groups Learn how to create and use Landmarks Learn how to Add Friends Learn how to buy items Learn how to view items in your Inventory Learn how to get items from inventory to use them (rezzing)Learn how to get items from inventory to use them (rezzing) Learn how to attach and detach items

19. How do I learn to do all this stuff NMC’s Orientation –Take your time, don’t be in a rush finish Orientation Station Help Island Public New Citizens Plaza

20. ACG2021 Second Life Really Engaging Accounting Teaching 4 (29,166,22)

21. How will I use SL for class View Lectures 24/7 –Try doing this in groups Interact with Accounting Models –Basic model: A = L + E –Expanded model: A = L + C + R – D – E –General Ledger: Specific Accounts Play games –T-Account: Learn your Debits/Credits Individual –T-Account Games: Learn your transactions In groups of at least 2 Office Hours Study Groups

22. Viewing Lecture Touch Screen for Menu –Choose Chapter –Choose Lecture –Watch & Discuss

23. 3-D Accounting Model Enter Transactions –Via Chat –Via NoteCard Complete HW –#1, #2, #3, and #4

24. T-Account Game Learn Debits and Credits Complete HW –#5

25. My Office Leave a Message Meet with Me Check Calendar