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)

An explanation of a teaching approach which allows the student to understand the effect of business transactions on the accounting system; points out how the "why" approach in teaching accounting is more successful than the "how" approach. (HD)

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…

Evaluation for individualized instruction in accounting assists the teacher in determining whether the student is meeting the objectives of the accounting course. Evaluation further serves as a process through which the teacher and student can make decisions concerning the student's rate of progress in attaining the objectives of the course.…

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)

A selection of 61 recommended business books published during the past year is given. (Author)

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

Describes how a school district utilizes a computerized accounting program offered by a private corporation. (JF)

The nature, scope, and potential of electronic data processing are discussed as significant factors in the changing function and role of accountants. Decision making, not bookkeeping, is emerging as a realm of professional activity. (CH)

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

A computer facility billing procedure should be designed so that the full costs of a computer center operation are equitably charged to the users. Design criteria, costing methods, and management's role are discussed. (Author/MLF)