Reviews the book "Statistics for Management," by B.J. Mandel.

Reviews the book "Cost Accounting," by Clarence L. Van Sickle.

The teaching of accounting represents one of the most formidable challenges to the adapting of visual aids to teaching situations. This is true because of the very nature of accounting. Accounting requires some abstract thinking, especially in advanced courses. Abstractions are very difficult to visualize. Accounting requires the study of detailed forms and statements, and, until recently, projection devices have not been of adequate power to project these necessary details. This explains in part the slight use of visual aids in accounting instruction. Another explanation is that accounting instructors are not aware of the possibilities of visual aids and arc not trained in their use. However, since tests show that an individual learns primarily through his sense of sight, it seems that efforts should be made to use visual aids in teaching accounting in spite of the difficulties encountered. Some of the visual aids are, The blackboard, motion pictures, lantern slides, filmstrips, charts plant visits, and others. Visual aids are only an aid or supplement to the instructor. They cannot replace a text or instructor or outside study on the part of the Student. The use of visual aids will not lessen the work of the instructor. The instructor will work more, but he will work more effectively. If properly used they will result in more thorough coverage of the material presented.

Reviews the book "Effective Writing for Accountants," by John Fletcher and David Gowing.

Internship training in accounting is not a recent development. Several schools have had such programs in successful operation since the middle thirties. Cooperative training programs with industrial organizations, although not on as broad a scale, have been in existence for many years. Many employers view an internship program as a situation where they obtain part-time help to assist them in a busy season or during periods when regular employees are on vacation. They consider their part of the program merely to give the trainee a place to work and to pay him the usual rate for work of the type performed. The trainee learns only what he is able to observe. Firms of this nature should be avoided for internships. An internship program will place extra responsibilities and work on the employer but there are advantages to him that more than compensate for this additional trouble. In summary, the main points can be stated as: (1)Internship training programs have definite advantages to the student, to the cooperating business organization, and to the school. (2) There are no real disadvantages connected with internship training. Most of the difficulties encountered are the result of (a) poor selection of participants, (b) inadequate planning on the part of the school and the cooperating business, and (c) insufficient supervision and follow- through. (3) Internship training programs will require more work from the student, the representative of the cooperating business, and the university faculty. The results are well worth the added trouble. (4) Industrial internships have great merit and should receive increased attention from educators and industry.