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THE COURSES IN TAX ACCOUNTING.

The Accounting Review 1950 25(2), 173-179

Before commenting on the organization of courses in tax accounting or discussing the methods of instruction which might be most effective, the author wants to review the responsibilities of the accountant in connection with tax work. The nature and extent of the tax work ordinarily done by accountants are important considerations in deciding matters of organization and method, if the tax accounting courses are to provide professional training. Federal, state, and local tax returns are usually prepared either in the accounting department of the taxpayer or by a public accountant. In either case, the accounting department must assemble the information required by the various taxing agencies. Also, the chief accounting officer should provide counsel and guidance in connection with management decisions, which may involve tax consequences. Unfortunately, this last mentioned service is often neglected and possible tax economies overlooked. Tax instruction for students who are specializing in the field of accounting should reflect both the nature and extent of the accountant's tax work.

SOME SUGGESTIONS ON THE TEACHING OF PRINCIPLES OF ACCOUNTING.

Rolland M. Bristor

The Accounting Review 1950 25(1), 96-99

The article presents the author' suggestions on the teaching of the principles of accounting. The author had tried several methods in getting the contents of a chapter on accounting principles across to the students. The method author had used and which had brought he most gratifying results is the procedure of building the lecture and discussion around an appropriate problem. The problem needs to be short enough and yet as inclusive as possible in regard to the theories to be discussed. Students are asked to contribute to the solution of the problem as the solution is being developed on the board. Definitions, procedures, and various theories on a particular point are brought to the student as the solution progresses. Enough time is allowed so that he can write intelligent and meaningful notes. It may also be well to summarize at this point the factors which are found to be very helpful toward the encouragement of class participation. The students are asked to contribute to the solution of the problem being developed on the board.