METHODS OF TEACHING A SURVEY COURSE IN ACCOUNTING.

Survey courses are limited, apparently, to one semester or less and under such conditions it becomes educator's rather difficult and painful duty to devise teaching methods, which will, in the brief time allotted, convey a reasonably intelligent concept of basic principles and procedures. Results are unsatisfactory if the survey course is merely a duplication of the first semester of a standard one-year course. The usual and better procedure, the author believes, is to abridge the year course by a careful process of elimination and condensation. The author suggests, timidly, the elimination of any extended discussion of notes, bills of exchange, note registers, location of errors, business papers, merchandising activities, and various unusual and complex transactions. The purpose of a survey course differs entirely from that of a one-year course and it is not illogical, at least, that teaching methods in the two courses should differ. The author believes that a survey course should emphasize statements and if, by reason of a time limit, something must be slighted in the last few weeks he would prefer that material to be other than statement preparation and analysis.