The focus of this study was the status of accounting instruction in public junior (community) colleges in the United States. The purposes were: (1) to make a survey and comparison of the accounting instruction which was being offered by the four types of post-secondary public institutions as listed in the Directory of Junior Colleges, (2) to determine the extent to which specially prepared materials were being utilized, (3) to determine the methods of instruction which were being utilized, and (4) to determine the work experience and educational level of the average full-time instructor who taught accounting in these institutions. The following conclusions have been drawn from an analysis of the findings: 1. The post-secondary institutions in the United States have accepted the challenge to provide technical accounting instructional programs provided this acceptance is indicated by the number of courses in accounting offered. 2. Although the institutions reported extensive offerings of different accounting courses, the instructional materials and methods were found to be the same as those in traditional accounting classes at four-year institutions which offer only degree programs in accounting. 3. Use of the cooperative method of instruction for technical accounting students was minimal. 4. The accounting instructors employed by …