AN EVALUATION OF A SLIDE-LECTURE METHOD FOR TEACHING A LARGE SECTION OF COLLEGE AUDITING.

The article focuses on the use of slide-lecture technique in the teaching of auditing. The slide rule technique involves the use of a complete series of especially prepared slides. The majority of the slides prepared were reproductions of methods of analyzing the various balance sheet and operating accounts and other illustrations not usually found in text books such as acceptable and unacceptable endorsements, federal income tax spread sheets, adjusting journal entries-net effect schedule. The slides on cash continue with duplicate deposit slips, petty cash count, petty cash adjusting journal entries, examples of petty cash vouchers, petty cash reimbursement voucher, internal control comments and charts, audit memo, and, finally, the completed lead schedule. The sequences of slides were assembled in special slide trays or magazines. They were projected by a remote-controlled 500 watt slide projector. Auxiliary equipment necessary consisted of a forty-foot remote-control cord and a ten by ten foot wall screen in each classroom.