Accounting education has burgeoned almost out of control, and it is small wonder that it has been subject to so much questioning. There is little discussion of theory either by the instructor or by the students. The "why" is subordinated to the "how." Students are not encouraged to understand, to apply their knowledge to differing situations, or to use accounting as a tool rather than as an end in itself. Instructors sometimes are lazy, or preoccupied with graduate work, or spend considerable time on outside engagements. Sometimes instructors do not take an interest in their students or their problems. They have too many students and a student tends to become a statistic or a name in the gradebook, rather than an individual human being. Many students are of average ability, but regardless of ability their attitudes toward effort and hard work are not strengthened or stimulated by the environment of the college or the accounting classroom. The author concludes that most significant problems in accounting profession do not grow out of the deficiencies as many institutions, instructors, and students are meeting these challenges. But the problems grow out of diversities.

Reviews the book "Corporation Accounts and Statements," by William A. Paton and William A. Paton Jr.

Reviews the book "Fundamentals of Accounting," by Perry Mason.

Reviews the books "Elementary Accounting," by George Hillis Newlove, Leo Cecil Haynes and John Arch White and "Intermediate Accounting," by George Hillis Newlove, C.Aubrey Smith and John Arch White.

The article focuses on the courses in accounting systems. The course in Accounting Systems of Constructive Accounting has long proved a troublesome one. Some instructors have steered a wide course around it, convinced that other accounting courses supplemented with practical experience is sufficient. Others believe that a great deal more can be done through the development of a systems course or courses. The development of machine methods has brought out a mass of material which accounting instructors cannot afford to ignore further. No single textbook has been of great assistance to date, for a number of the instruction state that no text is used in the course. The content of individual courses necessarily varies but from a summary of such content from a number of courses the prevalent aims of the instructors are made evident. One of the principal difficulties encountered in the organization and teaching of the course is the old problem of combining theory and practice. But, still it emerged as a popular course in accounting.

Reviews the book "Intermediate Accounting," by Arthur W. Holmes and Robert A. Meier.

Reviews the book "Asset Accounting," by William A. Paton and William A. Paton Jr.