Abstract The purpose of this article is to present an example of a discussion concerning the accounting model in terms of a computer environment. The instructor of accounting or data processing gets an opportunity to introduce, review or reinforce the student's understanding and use of the accounting model by way of using the model as a means of exploring the computer processing of one and two-dimensional arrays and the use of subroutine subprograms if a course in computers and electronic data processing is included in the business curriculum. This opportunity is especially significant in view of the fact that the curriculum in the college of business is often viewed by the student as a series of unrelated and isolated topics. Certainly, the realities of the situation would suggest that computers and accounting should be discussed simultaneously and not as two separate and distinct subject matters. Students who have already studied the accounting model might benefit from the review that the discussion provides through an alternative means of viewing the debit and credit structure.

Reviews several books on FORTRAN programming language. "FORTRAN IV: A Programmed Instruction Approach," by J. Daniel Couger and Loren E. Shannon; "FORTRAN and Business Data Processing," by Hector R. Anton and Wayne S. Boutell; "FORTRAN Logic and Programming," by Fritz A. McCameron; "FORTRAN Primer for Business and Economics," by Gordon L. Nielsen.

Abstract Auditing has been characterized by an extension of the audit examination into activities of the firm that were not previously included. In order that the audit by the independent accountant might better serve as an audit of management's performance, the examination by the accountant should include, an analysis of management's expectations for the coming year in the form of an anticipated statement of revenues and expenses, a pro-forma balance sheet, and a statement of expected sources and applications of funds. It should include a comparison of the audited financial statements for the current period with the anticipated statements prepared at the beginning of the period, indicating to some extent how well management has met its short-run objectives. It should also include use of a long-form type of report in which an analysis of the differences between expectations and realizations might be explained and evaluated. This would benefit, in some way, the management of the company, the stockholders and potential investors, creditors, competitors, and the government.

Abstract The article discusses about the teaching approaches to elementary accounting. Based on the results of the single measure of performance, which was the fifty-minute multiple-choice examination, it is possible to conclude that the different approaches to the teaching of the first course in accounting had no significant effect on the student's ability to perform on an examination of the type used in this article. Further, it may be concluded, at least in this instance, (1) that the use of television as a means of accommodating the increasing numbers of students in elementary accounting provides a teaching method that is at least as effective as the more conventional approach, (2) that there is no difference between the performance of (a) the students who received instruction for three periods per week, (b) those who received instruction one period per week with the instructional time equivalent to three periods per week, or (c) those who received instruction for four periods per week, and (3) that the use of the programmed learning materials as a substitute for certain portions of the text makes no significant difference in student performance.