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PACIOLI.

R. Emmett Taylor
The Accounting Review 1935 10(2), 168-173
Abstract The article focuses on a scholar Lucas Pacioli, who showed such proficiency in his mathematics that he outdistanced his master. Many tutors in those days were treated as ordinary servants, but this could not have been the case with Pacioli because he stayed with them so long and because, at a later time, he dedicated his first book on mathematics to his three former students. All of Pacioli's time in Venice was not devoted to examining the ways of merchants or in tutoring the three young men. There were in the city competent teachers of mathematics under whom Pacioli enrolled. He was busy making friends with some of his classmates who were to be helpful to him later on. Pacioli wanted to get his mathematics into the hands of people. He wanted them to apply mathematics to everyday life. If he wrote in the language of the people he would be sneered at by the learned. He used a combination of the Latin and the Italian of the time. Pacioli was typically of the Renaissance. He knew business, mathematics, teaching, religion, writing, architecture, sculpture, painting, military science, medicine and music. His great aim was to diffuse knowledge and apply it. Such a restless, ambitious, energetic individual breaking loose from the bonds of the medieval ages.

GRADUATE STUDY OF ACCOUNTING.

Howard S. Noble
The Accounting Review 1935 10(3), 229-237
Abstract The article focuses on the graduate study of Accounting by means of a survey of members of the American Association of Schools of Commerce. Statistical surveys of the extent of such activity in the colleges and universities of the country, and patterns for planning graduate work are suggested time and again. Graduate study of accounting includes all courses in accounting which give graduate credit except the introductory course. Generally speaking, such graduate credit involves four factors, students who are graduates, subjects that are advanced, not elementary, instructors qualified to give graduate work, an institution equipped for advanced or graduate study. In order to be considered graduate study of accounting, it is here assumed that there should be undergraduate preparation in accounting. The range of the percentage of students specializing in accounting indicates the uncertainty that characterizes this graduate work. This would seem to give evidence of the undeveloped character of such graduate study.