Develops a rationale for teaching selected economic concepts concurrently with accounting principles and attempts to stimulate thinking and discussion among secondary teachers regarding the commonalities that exist between the work of the accountant and that of the economist. (JOW)

Discusses a set of criteria that could be used for a basic accounting problem, eventually questioned by most accounting students, that of determining if an expenditure should be capitalized and depreciated over some useful life, or if it should be currently expensed. (Author/JS)

Stresses the necessity of supplementing accounting texts with detailed financial statement analysis, and discusses methods of presenting the subject. (SK)

A survey of 96 colleges and universities in Pennsylvania received 42 responses indicating that there is not currently a major emphasis on microcomputers in accounting, particularly for reasons of insufficient time, lack of quality software, and cost of equipment. (SK)

Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

Testing provides a substantial part of the data upon which student evaluations are based, but other factors than test scores need to be analyzed in determining grades. (Author)

The prime objective of an accounting process is the measurement of profitability of the business. (Editor)

Lists seven principles of learning, the understanding of which helps the teacher use techniques that are relevant to the particular situation. (SK)

The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

Using the school budget as a teaching tool in high school accounting is one way to educate students about the problems of educational finance. (JOW)

Superior high school business students should be given the same opportunity to participate in advanced placement programs as that given to those with more traditional academic interests. (JOW)

Two useful approaches for integrating accounting principles from the manual system into the electronic computer system are the horizontal staging'' and the vertical staging'' approaches. (Author/JS)

Examines alternatives used to teach introductory accounting classes in a way that enhances both learning and motivation when the environment is characterized by increasing class size, multiple sections of the same course, and limited resources. Includes samples of transparencies. (JOW)