A critical shortage of certified public accountants is one of the big problems facing the American Institute of Accountants (AIA) today. The first major effort in this recruiting drive is a 16 mm. 21 minute monochrome sound film, "Accounting--The Language of Business," which was officially released on December 15, 1953. The script was carefully scrutinized by members of the AlA personnel and public relations committees with at least one AlA representative being present during the whole process of production to assure the correctness of details. The film is introduced by a brief scene in which a father asks a friend who is a certified public accountant to explain possibilities of public accounting as a career for his son who is about to graduate from high school. The final episode deals with tax work. The AlA feels the film will have served its purpose if it conveys a generally favorable impression of the certified public accountant and his standing in the community. This film has even greater public relations value than recruiting value.

The article presents an educational experiment in cost accounting. Introducing the college student to cost accounting is a difficult task, especially as most undergraduate schools of business allot only one semester to this technical phase of accounting. Even those students who successfully complete one semester of this technical subject derive only a shallow and mathematically abstract concept of the field. In an endeavor to blend theory and practice, the author has been conducting an experiment which is now going through its second year in operation. a two-semester course has been instituted commencing with the Fall semester, involving two 2-hour class periods per week. The high spot in the first semester centers upon the case Study the student makes of an individual firm. To prevent duplication and the possibility of annoyance of business executives, the instructor must approve the student's selection before any actual contact is made. Although the exact form of the written report depends upon the student's literary style and ingenuity.