Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

Testing and evaluation should measure learning as well as achievement of the objectives of the instructor. They should provide feedback for the improvement of the evaluation process and allow students to demonstrate that they have met course objectives. (JOW)

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)

The rapid growth and development of business data processing has created problems: loss of the course to other departments; introductory courses taught toward other disciplines; cooperation with other departments; single versus multiple languages; computer priority for students, administrators, or faculty, and; data processing seen as an…

Described are the activities of a class which formed and operated their own business modeled on activities of Junior Achievement, which did everything a larger business does, but on a miniature scale. Some suggestions for other business teachers who might elect to organize their own corporation are given. (SC)

Results of a study were reported which indicated that progressively more dictation practice time is needed by students to achieve each speed level from 60 wpm to 90 wpm and less time is needed by students to achieve 100 wpm than to achieve 70, 80, or 90 wpm. (Author/SC)

The rationale for including automated data processing (ADP) in secondary schools is given. ADP instruction: prepares students for data processing employment and for advanced ADP study, aids all students preparing for business careers, aids students in choosing a career, provides consumer information, and adds realism to other classroom…

Suggestions for incorporating the use of shorthand in an office simulation include having different people dictating materials, taking phone messages in shorthand, taking taped dictation as if it were oral dictation, and transcribing answering service messages, letter dictation, and minutes of organizational meetings. (AG)

This feature section presents the writings of seven authors on various subject areas of the business curriculum. (MU)

How this technique was successfully used in one Minnesota high school's basic business courses is described. (MU)