Abstract The article discusses problems and theories of teaching elementary accounting. One of the difficulties in discussing the teaching of elementary accounting arises from the fact that the first course in accounting at the college level is offered under varied circumstances. In some universities it is offered to beginning freshmen as the first of a brief series of accounting courses required of all commerce students. The students take a minimum of three or four accounting courses and at a later time decide whether they wish to specialize in accountancy. Another possible circumstance for the teaching of elementary accounting exists in colleges that offer this work only at the sophomore or perhaps the junior level. Again the students are a mired group consisting of those who look forward to a series of more advanced courses in accounting and those who will take only a few additional accounting courses. The beginning accounting course has as its framework the elementary accounting textbook. Elementary textbooks are similar in that they all contain for the most part explanations of record-keeping procedures supported to some extent by reasons for these procedures.

Abstract Those who teach beginning courses in accountancy know that students frequently have difficulty with simple arithmetical computations. Some of the instructors of students in beginning accountancy at the University of Illinois, Chicago, Illinois, believe this difficulty indicates that the average beginner in accountancy has an inadequate background in ordinary arithmetic, and further, that this lack of arithmetic has an important influence upon his ability to do satisfactory work in accountancy courses. In an attempt to determine whether these beliefs are warranted, an examination in arithmetic was given to all University of Illinois students registered in the first three elementary accountancy courses on the first and again on the last day of class of the first semester, 1939-40. The grades achieved by each student in each of these tests were tabulated and compared, where possible, with his accountancy course grade. The article presents the results of the arithmetic examinations and a comparison with course grades together with such explanatory material as seems necessary to assist in the understanding of the results and conclusions.