Abstract The article highlights some attributes required for recruiting superior accounting students. It says that one of the principal problems in the recruitment of capable students to accounting is to identify the students who likely will succeed. Another problem is to inform students and others in an effective manner of the interesting and truthful story associated with opportunities in accounting. Still another problem is to identify and inform people who are influential with capable students, so that these people can counsel and assist their superior students in the selection of a career in accounting. If a person is to succeed in accounting, he must possess a high intellectual capacity. While he must also possess many other attributes, any widely broadcast type of recruitment effort should be directed primarily toward superior students. The efforts described here have been successfully used in recruiting accounting students at Oklahoma State University in Stillwater, Oklahoma. The article discusses various measures taken by the university to recruit accounting students.

Abstract In the near future students enrolled in elementary accounting may be taught either in classes composed of a large number of students which may be staffed by professional and experienced teachers or in small classes conducted by graduate students or part-time teachers. The number of accounting teachers is not increasing at the same rate as the increase in the number of students enrolled in accounting classes. Schools which either do not have graduate programs which attract graduate students competent to teach elementary accounting or do not have an adequate number of professors may need to use large sections. Large sections of elementary accounting may help solve budget problems in hiring and retaining competent teachers. A school may be able to pay excellent salaries to a staff of limited size by using large classes for only a few sections of elementary accounting. Another reason for using large classes is to enable persuasive and dynamic teachers to recruit able students to major in accounting and study in the college of business. Still another reason for large classes is to aid in teacher and faculty development.

Abstract The article discusses the results of a survey that examined the factors affecting theses and reports in master's degree programs of business schools. The role of graduate education for business is becoming increasingly important. Many educators believe that research and writing experience, from thesis or report assignments, can be an especially valuable part of the educational process in graduate work. In both AACSB and other schools, the Master of Business Administration (MBA) with no specified major was the most prevalent. However, when the MBA with a major or option in accounting, hereinafter referred to as "MBA-accounting option," is combined with the MS or MA in Accounting category, these two accounting concentration degrees exceeded the MBA-no major class. In two-thirds of the schools surveyed a student can engage in in-depth study in the field of accounting at the graduate level. In many of the schools two or more master's degrees were offered. The status of the report in masters programs having accounting concentrations suggests a greater degree of research orientation than in the MBA-no major programs.

Reviews the book "Careers and Opportunities in Accounting," by James A. Cashin.

Abstract Students of accounting commonly have trouble with the so-called "goodwill method" of recording the admission of a new partner into a firm. Under this method, wherein the recorded capital equity of the old partners is not to be reduced and the credit to the new partner can be no less than his investment, there are the two problems of calculating the amount of goodwill to be recorded, and determining which partner or partners' capital accounts are to be credited when the goodwill is recorded. The determination of the amount of goodwill involved is approached by first calculating two amounts, both called recorded capital. The amount of goodwill involved is determined by subtracting what is termed invested capital from the larger of the two amounts of calculated recorded capital. Invested capital is the sum of the existing partners' capital equities before any adjustment for goodwill plus the contribution of the new partner. In presenting the material, the instructor must keep in mind that the students are not accounting majors. Further, he must remember that the students have enrolled in order to gain some practical knowledge. Due to the subject matter the course is difficult. Its usefulness, however, makes it a very popular elective.

Abstract The article reports on recommendations made by the 1964 American Accounting Association Committee on Teacher Development regarding methods and approaches for development of individuals with no teaching experience who aspire to be career accounting instructors. A good teacher should restrict subject matter to be presented in a course to the level of the students' comprehension. At the same time he should stress the relationship of accounting to other fields of business and economics. Accounting teachers must be able to explain accounting. The explanation must be clear, to the point, and adequate. Teachers can identify significant concepts that should be understood and remembered, so that student learning efforts can be channeled to subject-matter areas of major importance. The committee was charged to be primarily concerned with three groups of teachers--doctoral candidates, beginning part-time teachers, and newly-employed staff members with no prior experience in teaching. Doctoral candidates who expect to become teachers should have some carefully supervised teaching experience when pursuing graduate studies.