A plan for the complete coverage of Federal income taxes in bookkeeping and accounting classes. (Editor)

One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

The article outlines some of the problems encountered by the accounting teacher in solving student needs, some of the benefits of individualized study, and steps needed for adequate advance preparation. (MW)

The good accounting and bookkeeping instructor is one who keeps the students involved at all times, answers all questions that are asked, explains the theory behind the procedures, and uses the voice as a teaching aid. (BM)

After listing the ten leading reasons employers gave for rejecting job applicants after the job interview (as determined from a statewide survey in Texas), suggestions (appropriate for use in business classes) are offered for helping secondary business students develop employability skills. (SH)