The Use of Projected Visual AIds in the Teaching of Cost Accounting.

The projected materials can be of great aid to the cost accounting teacher in motivating the students to learn and in making the learning process a meaningful one by presenting to the students in a dramatic way the manufacturing processes to which cost accounting is applied. They speed up the presentation of materials which would otherwise be laboriously placed on the blackboard, or omitted altogether. Projected materials are not a substitute for the teacher or the text but an aid to the teacher. In most accounting courses, the materials are not readily available but must be created. The teacher must then learn to use these aids most effectively. Assignment schedules may need to be adjusted, and daily classroom sequences may need to be rearranged. The teacher will have to work more rather than less. But the work is a pleasure, for it is creative, and the reward is the goal of all teachers-comprehensive, meaningful learning by the students.