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CAN JUNIOR ACCOUNTANTS BE TRAINED TO WRITE BETTER?

The Accounting Review 1951 26(3), 313-320
Abstract This article focuses on an investigative report on a specialized course in accountant's writing which was offered last year at Northwestern University. The questionnaire which is the core of this report was sent to 62 representative accounting firms located in all parts of the United States. Although the scope of the survey may seem to be limited by the small number of firms involved, a quick glance at their names would show that many of them are national firms with branch offices throughout the country. It is believed, therefore, that the replies are representative and that findings are based upon the thinking of the profession. Emerging from the replies to the questionnaire and from our experience in teaching the trial course, a distinct pattern for a specialized course in writing for accounting majors has been found out. Such a course must be designed to teach the student to do the following things: first, analyze accounting material and formulate ideas based on dear thinking and accurate objectives. Second, set up these thought patterns in simple, precise, concise, reader-adapted prose.

THE TEACHERS' CLINIC.

The Accounting Review 1951 26(3), 414-420
Abstract Many of the experienced teachers, as well as some of the new ones, have developed devices and techniques for the presentation of certain knotty aspects of accounting. This article presents suggestions that might well be made available to other members of the teaching profession through publication in the magazine "Accounting Review." This article presents a method of elementary presentation of volume, cost and profit relationships. The material that follows is designed to be used in the classroom as a simple but highly effective method of explaining and illustrating (a) the concept of unit costs, and practical managerial uses of unit costs (b) the mild enigma that a reduction of unit sales price can result on occasion in an increase of aggregate net profits, and(c) the concepts of marginal costs, break-even point, and optimum profits. A class period of one hour is usually sufficient for presentation and discussion of the subject. The material should be presented in a sequence of steps.