Reviews the book "Farm Accounts," by F. Sewell Bray and C.V. Dawe.

The article focuses on the use of films in accounting instructions. Only few students have some knowledge of manufacturing and distribution operations. This has long been a handicap to accounting instruction. Plant visitation is one method used to acquaint students with commercial practice. A tour of a business enterprise is very desirable but may have certain disadvantages and in some instances is impractical if not impossible. Motion pictures showing commercial activities are available from many industrial concerns and associations and some schools are using these in lieu of plant visitations. A single film may feature one or more subjects including a company's general activities, the manufacture of a specific product or line of products, physical plant and equipment, employee relations, company history, research and exploration, or financial operations. Motion pictures are in many instances superior to a plant visitation. They can bring together a series of widely dispersed operations. Movies make it possible to bring to students types of industrial activities which are foreign to their locality.

The article presents the use of slides in accounting instructions. During 1937 Accounting Department at the Ohio State University, purchased a 3X4 slide projector. Most of the slides consisted of solutions to problems and were used in classes which could be scheduled to meet in the room equipped for projection. It is not necessary to prepare separate copy for each slide in a step-by-step series. All of the slides in the worksheet series were prepared from a single copy of the complete illustration. This was accomplished by blocking out portions of the copy with white paper. The projector can be adapted for use in various size classrooms by means of lenses of different focal lengths. This type of machine because its fan is noisy, can he used more effectively if it is placed behind the students. The fan is necessary because of the high wattage of the lamp required to permit projection in a lighted room. Any type of white surface is suitable for use as a screen for black and white projection.