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The article focuses on various devices and techniques developed by teachers for the presentation of problems in accounting. Students frequently have difficulty with process costs because they are not familiar with techniques which enable them to analyze the data used in the evaluation of the inventories. Students should be required to work all process cost problems by preparing the following schedules in numerical order, quantity report, equivalent production schedules and inventory valuation schedules. If these schedules are prepared for easy problems, the techniques so learned can be shown to be satisfactory for the solving of advanced problems. The blackboard is the best known and the most used of all visual aids in the teaching of accounting. It has a number of advantages for accounting instruction. It reflects the ability and the personality of the instructor to a greater extent than the majority of visual aids. It is flexible, that is additions to and changes in an illustration can be made easily. In the usual textbook treatment of discount or premium on serial bonds the Bonds Outstanding Method is suggested. as one method of determining the periodic amortization.