Abstract In the area of consolidated statements, as perhaps in no other, there is the danger that the student will place full reliance upon working papers, elimination patterns, and technical procedures as demonstrated in the classroom and textbook in achieving a set of answers. If the student simply applies mechanical techniques, without thinking of the consolidation framework set by the past or the frame-work to be provided for the future, he will be unable to offer any theoretical support for his conclusions and will not possess any real confidence in them. Even worse, if the student leaves the matter at this stage, be may feel that certain areas in accounting are beyond his grasp, and may thus develop a basic insecurity. The possibility of any such insecurity can be avoided by the careful presentation of this subject matter.

Abstract The article focuses on electronic data processing in the accounting curriculum. The author mentions that growing development in the field of electronic computers and their potential use in processing business and accounting data has prompted course offering in this area. He enumerates the content that should be included in a university-level course in the area of accounting. He brings into consideration the programming of a system which includes planning, systems analysis, flow charting, coding and the other functions necessary to integrate the new system into business. He discusses the question of whether an electronic computer is necessary to teach a course or not, stating that it is necessary for elementary courses in data processing. Questions pertaining to the requisites for courses, the department which should offer system courses and the text material to be used in such courses and the availability of instructors in data processing and the training necessary for prospective instructors have been examined.

Abstract The article presents matters related to accounting for students of accounting. The students of today will be the practitioners of tomorrow. One of these is the trend toward a constantly increasing proportion of fixed to total costs. The article presents theory cases for undergraduate courses. After some examination, the writers have found a means of achieving, in part, some of these goals. In a two-hour undergraduate course called "Current Accounting Topics," an effort is made to give students something other than conventional text-book material and to encourage the discussion of matters of theory in a framework that differs from the usual problem-solving approach. The article also presents a simplified three variance technique. The basic concepts involved in calculating the three components that make up the difference between manufacturing expenses incurred and the amount that is charged to production under a standard cost system are difficult matters for most students of cost accounting. The article describes about helping accounting students to learn how to analyze a business transaction.