Superior courses in intermediate and advanced accounting in colleges and universities are necessary to provide students with the adequate training needed for advancement in the profession. It is therefore necessary that the subject matter in these courses supply both depth and scope of coverage. This reasoning has led the accounting staff at the University of Houston to study that the content of the mentioned courses should be. By using the outline the instructor knows what topics he should cover and has a quick reference to study materials related to that topic. A greater degree of uniformity will be established for various sections of the same course. Also, as a guide to help him plan lectures, the instructor is given a suggested number of 50-minute class periods to be devoted to each unit. The net overall result of using the plan outlined in this article should be a more effective course with the teacher doing something more than "cookbooking" from a single text. The adoption of a standard outline and the use of a basic text with guided references seems to be an important step toward helping the universities and colleges produce better qualified professional accountants.

The scarcity of qualified teachers, which is expected to become more acute in the years ahead-is the basic reason for offering any course by television as opposed to conventional methods. The decision to experiment with the offering of courses by television at Penn State was encouraged by a grant from the Ford Foundation's Funds for the Advancement of Education. A standard, widely-used textbook was employed for all sections of the course. It is felt, however, that any of several recognized elementary accounting texts would have been equally adequate. Although not used to any great extent it is possible to show films, slides, and film strips. Also by the use of a suitable projection device it is possible for the television screen to show the instructor writing on a regular-sized sheet of paper. One disadvantage of teaching by television as opposed to conventional methods is that, under most conditions, the conversation is one way. There can be no discussion or answering of the students questions.