Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

The author describes a sequence of units that provides for competency in payroll procedures. The units could be the basis for a four to six week minicourse and are adaptable, so that the student, upon completion, will be able to apply his learning to any payroll procedures system. (Author/AJ)

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…