The overhead projector is a teaching aid that is ready and willing to work for accounting teachers today. Since the teacher operates the overhead projector, he faces the class at the front of the room. With a blackboard, the teacher not only turns his back on the class but spends much time writing and rewriting. Students can take notes when the overhead projector is in use because the room does not have to be darkened. Nevertheless, in order to make a more professional presentation, it is recommended that the front of the room should be darkened to about 80% of broad daylight. This will allow for deep color differentiation. The teacher can stand or sit while he is writing or placing transparencies on the machine. Instead of using the blackboard, the teacher can write on acetate sheets placed on the aperture or on a movable roll of acetate paper installed in the projector. Transparencies, prepared either commercially or with the aid of the school's visual aids department, enhance the use of the overhead projector. An imaginative teacher will find many new uses for the overhead projector in teaching accounting. Reproduction of business forms, documents, and legal instruments makes it possible to vividly show young students the underlying data for business transactions: a bond, stock certificate, promissory note, sales invoice, shipping report, or what-have-you.

The article discusses the implications of programmed learning and teaching machines in the field of accounting education. Programmed learning appears to be most useful in teaching fundamental concepts and definitions, basic techniques such as journalizing and posting, analysis of financial statements by means of ratios, analysis of variances in a standard cost system, and similar subjects requiring a knowledge of meaningful facts. The most practical solution to the problem of automatic accounting instruction is first to develop units of material and then fit them into the curriculum. This approach would speed the introduction of automated instruction and would be of tremendous help in teaching basic concepts. Instructors could then use this time for reasoning and analysis to make the learning more stimulating and productive. Teaching would be at a higher professional level. Reducing the cost of programming is one of the major economic problems that must be solved. There is no guarantee that programmed learning will save money or solve the teacher shortage, but if the research experience makes traditional teaching and textbooks more effective, education will gain.