The Business Activity Model (BAM) emphasizes financial disclosure and technical research as well as those accounting topics commonly found in traditional Intermediate Accounting courses. The BAM is designed to motivate students for the accounting profession, promote technical competency, develop life-long research skills, advance critical thinking, and foster the development of communication skills. Students mimic the accounting and financial reporting processes found in the real world by conducting analytical reviews, soliciting information from clients, preparing adjusting and correcting entries, and drafting financial statements and notes for a fictitious client company. This new approach will appeal to instructors interested in curriculum change who wish to incorporate more technology in their classroom. This CD-ROM based product can be used in conjunction with any Intermediate textbook..