After a significant number of years away from teaching elementary accounting, I returned to this interesting phenomena. The devastating rebuke to the old way of teaching the basic courses by the Accounting Education Change Commission led me to rethink the old ways. This rebuke arrived with the 150 credit hour issue, a significant drop in the quantity of business majors, and a very noticeable decay in students\u27 ability to focus arising from the noise generated by MTV, VCRs, and Walkmen. After this rethinking, I not only have returned to my old ways of teaching by the building block approach, but I\u27ve become fascinated by the writings of some of the early American writers on teaching bookkeeping/accounting