A common cause of failure in accounting is student inability to mentally perform basic arithmetic computations. The first step toward solving the problem of arithmetic deficiencies would be to make a calculator available to all students, especially since they will be working in a numerical, machine-dominated world. (SC)

A survey of employment agencies, employers, and other pertinent sources indicated that a student with two years of college accounting has few opportunities for professional placement or advancement beyond clerical or bookkeeping duties. It was concluded that the present community college accounting curriculum oriented to the transfer student…

The literature review disclosed that paying for library information services is not common. A sound basis for determining the costs of the services or charges for them does not exist. There are indications that large operating centers are becoming concerned with costs and cost-accounting to establish realistic fees. (Editor/JS)

A double entry system of school key accounting is explained. (MF)

Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

The problem of accounting failures will not be solved until improved counseling and a flexible programming mark the accounting phase of business education. (JS)

Inventory by cash register is recommended as an efficient means of keeping orderly, departmentalized college store records. A series of procedures and suggestions are provided for accuracy and completeness of records. (MSE)

Keeping track of educational furniture and equipment is necessary for accountability and insurance. A categorization and numbering system can organize information submitted by school personnel and can be used by hand or by computer. (MLF)

Reports on a study of human problem-solving behavior in which a technique called First-Order Cognitive Analysis was employed to analyze the tasks involved in certain accounting processes such as bookkeeping. A reference list, an appendix outlining the problem employed in the study, and an appendix on the task analysis are attached. (JL)

Since the need for better communication in the accounting profession is evident, report writing should be emphasized in the accounting classroom. Three points to consider in writing reports are: (1) interpretation of accounting information, (2) presentation of the report, and (3) writing style. (JOW)

Discusses a study to determine the writing skills and projects which are most important to an accountant's success. Determined that students should be taught to prepare narratives, letters, and analytical reports. The student should learn to (1) write concisely, (2) construct smooth sentences, and (3) make conclusions. (JOW)

Discusses microcomputer instruction as an addition to the accounting curriculum and various elements to consider: equipment configuration needed, instructor training, adapting the microcomputer to the classroom, and outcomes of microcomputer use. (CT)