Since 1948, the American Institute of Certified Public Accountants has published an annual edition of Accounting Trends and Techniques. This has been a most useful indicator of current accounting practices. Although the practicing accountant can thus be well aware of what others are doing, the accounting educator as a rule is aware of the current practices in accounting education at only a small handful of other educational institutions. Because of the rather limited information currently available about accounting educational practices in the nation's colleges and universities, it was felt that additional information on these subjects would be of value and interest not only to accounting educators because of their direct concern with these subjects but also to employers and training directors because of their interest in the formal accounting education which their new employees have received. There was no single elementary textbook which has had many more adoptions than others. Even the three most widely adopted texts are in use in slightly less than half of the schools surveyed.