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THE TEACHERS' CLINIC.

Maurice Monnitz
The Accounting Review 1949 24(4), 432-441
Abstract Many of the experienced teachers, as well as some of the new ones, have developed devices and techniques for the presentation of certain of the knotty aspects of accounting, and it is felt that such suggestions might well be made available to the other members of the teaching profession through the teacher's clinic. From the standpoint of the instructor, a written examination should perform certain functions. These functions have been arranged in the approximate order of their importance. Furnish an incentive to the student to review the work covered. Supply a report to the instructor on the extent to which the class as a whole has absorbed the material presented. Constitute a valuable additional method of teaching the subject matter of the course. Afford an objective basis for assigning a grade to each student. The least important function from an instructor's point of view is that of measuring the accomplishment of individual students. As a consequence, the prime objective of the student in taking an examination is to get the right answer.

INTERMEDIATE AND ADVANCED ACCOUNTING ADVICE SHEET.

William F. Crum
The Accounting Review 1949 24(1), 94-96
Abstract The article focuses on the intermediate and advanced accounting advice sheet. It discusses various ways of working out problems. The student should read the problem thoroughly to grasp the facts and learn what is required. In many problems the desired answer can be obtained only after several preliminary calculations or schedules. If these cannot be reduced to a statement, exhibit, or explanatory note, place them on a scratch sheet, but the work should be kept in good order to allow review or checking later if the first solution does not turn out to students satisfaction. All accounting problems can be solved by some port of statement, schedule, work sheet, journal entries, or "T" accounts. Brief explanations should always be given for journal entries unless specific permission is granted to omit them. Accounting statements should always have a heading, including the firm name, name of statement, and date. Special schedules or reports created for unusual problems should always follow the customary form, with explanatory remarks or accounts at the left and the figures or amounts at the right.

FINANCIAL AND ACCOUNTING ADMINISTRATION IN THE FEDERAL GOVERNMENT.

H. W. Bordner
The Accounting Review 1949 24(4), 341-353
Abstract In order to have good financial and accounting administration in a Government department or bureau, or in a business enterprise, we need to concern ourselves with certain fundamentals like a good general conception of the role of financial and accounting administration in the entire management of the unit. There must be a will on the part of the entire management to use accounting tools purposes. There must be a good organizational plan, both for the entire unit and for the accounting department. There has been a failure in public administration circles to recognize the role of accounting in public administration. The whole field of accounting is one of the last management areas to be developed. Accountants bear a fair share of the blame for this lag. It is believed that public administration is quite a way behind business in the development of the conception of the role of accounting in management control. It seems that there may be two reasons for such a lag in the Government sector: (1) There has been no overwhelming, compulsive urge in Government, such as exists in competitive business, for economical administration with intention to control of costs; and (2) the patterns of public administration in the Federal Government are fixed very strongly by tradition and the straight-jacket of statute.