Many of the experienced teachers, as well as some of the new ones, have developed devices and techniques for the presentation of certain of the knotty aspects of accounting, and it is felt that such suggestions might well be made available to the other members of the teaching profession through the teacher's clinic. From the standpoint of the instructor, a written examination should perform certain functions. These functions have been arranged in the approximate order of their importance. Furnish an incentive to the student to review the work covered. Supply a report to the instructor on the extent to which the class as a whole has absorbed the material presented. Constitute a valuable additional method of teaching the subject matter of the course. Afford an objective basis for assigning a grade to each student. The least important function from an instructor's point of view is that of measuring the accomplishment of individual students. As a consequence, the prime objective of the student in taking an examination is to get the right answer.