A proliferation of terms concerning the accounting concept of the book of original entry. (MU)

Suggests an effective way to teach accruals by relating the topic to things that are familiar to students. (Author)

Discusses the use of educational objectives in evaluating student progress on the accounting practice set. (JS)

The business education department of Hazelwood High School, St. Louis County, Missouri, has developed a prototype career education program that introduces students to specific jobs in the area of accounting. (LH)

Data from career resources can provide topics for discussion and motivate students to study procedures for processing data by using system and procedure flowcharts to break down jobs into a series of simple steps and to trace the flow of work from one job or department to another. (TA)

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

The author describes a methodology which will help an accounting teacher individualize an introductory course; instruction sheets provide a lesson-plan format for the beginning teacher. Students proceed at their own rates, developing traits of independence while being actively involved in learning. (A sample job instruction sheet is included.) (AJ)

By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)