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Automatic Corrections for Accounting Exams: extension for exercises preparation and correction [BETA]
[This extension and this documentation is in development and is not in its final form]
How it works
- Students complete the double entry accounting exercises using Banana Accounting.
- Automatic Corrections for Accounting Exams compares the student file with the solution file and highlight errors, show the correct solution and calculate the score.
It mostly automates the process of correction and allows teachers to dedicate their time to providing better individual feedback to students.
Prerequisites
The extension requires the Advanced subscription plan of Banana Accounting Plus.
Free subscription for Schools.
The workflow for using the extension
The extension assumes that the Teacher give to the student an exercise that is composed of different assignments regarding how to book with the double entry accounting:
- The teacher prepares:
- The exercise-assignment-file usually as a Word or PDF document format, or in some cases, it may include documents like invoices and receipts.
- The exercise is composed of multiple assignments or documents.
- Each assignment or document should have a unique number or identifier in any format (numeric, alphabetic, or similar).
- The teacher decides how students should record any accounting entries across multiple lines.
- The student-file-empty, an empty Banana Accounting file template with a predefined accounting plan in the Accounts table.
- The teacher-file-solution containing the correct transactions in the Transactions table:
- Each transaction has the exercise number or the identifier in the Doc column.
- If the transaction spans multiple lines, the number must be repeated.
- Each transaction has the exercise number or the identifier in the Doc column.
- The exercise-assignment-file usually as a Word or PDF document format, or in some cases, it may include documents like invoices and receipts.
- Each student will receive the student-file-empty and then:
- Create a student-file-result by renaming the student-empty-file with their own name.
- Insert the transactions in the file.
- Return the file to the teacher via e-mail or by saving it in the cloud like Moodle, Google Classroom, etc.
- Teacher correction process:
- All the student-result-files received will be saved in a directory named student-original.
- All the student-result-files will also be copied to a directory student-corrections.
- The sequence of the exercises in the student's file or the teacher's file is not important. The extension associates the exercise numbers or identifiers with the corresponding rights.
- For each student's file in the student-correction folder the teacher will:
- Open the file in Banana Accounting Plus.
- Execute the command Extensions > Automatic Corrections for Accounting Exams > Correct the exercises.
- The extension will ask for the teacher-file-solution.
- The extension will update the student file with the correct results and automated calculation scores and other information, as explained below.
- Save the file.
- Give the file back to the student.
Preparing the accounting exercise
As usual the teacher prepares the double entry accounting exercise using a word processor.
- Transaction number: each exercise has a unique number.
- Transaction description: each exercise starts with a description of a financial transaction that has occurred within a business. This could involve activities like purchasing goods, selling services, paying expenses, receiving payments, acquiring loans, etc.
The teacher also prepares a Banana Accounting template with the accounting plan, but without transactions.
Student use Banana Accounting and enter the transactions to solve the exercise. The students give the file to the teacher.
Below is the image of an example accounting exercise provided by the teacher.

Teacher Solution File
The teacher creates a Banana Accounting file with the double entry accounting entry for each exercise.
- The Transaction Table you enter the transactions for each of the given exercise.
- The solution has multiple lines.
- Enter the exercise number in the Doc column.
- In the Doc column of the Transaction Table you enter the exercise number.
For exercise number you can use any numeric, alphanumeric values. - The number should correspond to the one in the assignment file or to the one indicated on each document (invoice, receipt, and other documents).
- If the transaction requires multiple lines, the unique number must be repeated on each transaction's line.
- The sequence of exercises in the student's or the teacher's file is not important.
- The sequence of accounting transactions on multiple lines is not important for the functioning and scoring calculation.
- In the Doc column of the Transaction Table you enter the exercise number.
Below is the image of the file containing the teacher's solutions.

Auto Score Calculation
In collaboration with accounting teachers we are experimenting on automating the process of score calculation.
- Each row has a separate score.
- If an exercise has multiple rows, each one will have its own score.
The settings in the teacher file are set to a score of decimal points for each score type of the accounting transaction, even for transactions made across multiple lines. Thus, 1 point is added for each:
- correct debit account
- correct credit account
- correct amount
- correct date
- correct VAT code
- correct currency amount
- correct currency
- correct exchange rate
down to zero points when all columns are simultaneously incorrect. The teacher can modify the score with custom scores in the settings.
At the bottom of the student-result-file, there will be the total score obtained by the student and the maximum score achievable.
Correction of the Student's Files
We assume that:
- Each student has completed the exercise using Banana Accounting.
- Each student has created a file and that has been given to the teacher.
The corrections process will add information to the student file.
It is recommended to make a copy of the student’s file to preserve the original.
When the teacher uses the Correct command, the extension will also add the following information to the student's file:
- Max Score.
The calculated maximum possible score. - Auto Score (Calculated).
The calculated score. - Adjusted Score (Teacher adjusted score).
The adjusted score, based on the teacher evaluation. - Corrections Notes.
The extension will notify the incorrect values.
Single student file corrections
- Open the student's accounting file.
- Click on the Extensions menu in Banana Accounting Plus.
- Click on Automatic Corrections for Accounting Exams and then, on the right, click on Correct the exercises.
- A window will open where you need to select the Banana Accounting Plus file containing the exercise solutions. Once selected the solution file, click the Open button.
- A window as the image below will open with a preview of the information that will be automatically written into the file. Click the OK button and observe the obtained result in the Transactions table.

How to read the result
In the image below, the student's accounting transactions have been juxtaposed with:
- the teacher's solutions, which are displayed in bold, to allow teachers to promptly check for errors.
- the square brackets before and after the accounts from the teacher's solution file are used to indicate transactions with accounting accounts that do not affect the balance sheet and income statement shown in the Accounts table.
- the rows highlighted in red are those where the student has made errors.
- the rows highlighted in green are correct.
- the Max Score column is set at the sum of the points set in the settings of the teacher file (checking the Date, Debit Account, Credit Account, Amount, etc).
- the Auto Score column represents the calculated score for each exercise. It is assumed that the maximum score is the sum of the scores set by the teacher, and each incorrect debit account, incorrect credit account, incorrect amount, incorrect date, etc deducts the points assigned by the teacher from the Max Score.
- the Adjusted Score column is copied from the Auto Score to be used by the teacher to adjust the score if necessary.
- the Corrections Notes column includes information about the incorrect columns.
Resources for testing the extension
To test the student accounting exercises correction extension, you can download the pre-prepared templates for use:
- Exercise assignment file.
- Sample template for the student's exercise.
- Sample template for the teacher's solutions.
Resources to start using the extension
To start using the Automatic Corrections for Accounting Exams, you can download the pre-prepared templates for use:
Install the extension
Install the extension and start saving time during the correction of students' exercises following the procedure below:
- Click on the Extensions menu in Banana Accounting Plus.
- Click on Manage Extensions...
- In the window that opens, search by typing the term "automatic corrections" in the empty text field at the top left of the window.
- Click on Automatic Corrections for Accounting Exams in the middle of the window.
- In the right column of the window, click the Install button.
Share educational content on Banana for schools or teachers with students effortlessly
Schools and teachers can now easily share educational material in the accounting field created on Banana directly within the Banana Accounting Plus software.
This way, you can simplify, facilitate and expedite the adoption of Banana accounting files for educational or private teaching in the field of business accounting.
To achieve this result, refer to and explore the pages related to the Banana Accounting Plus Community.