Reviews the book "Introduction to Principles of Accounting," by H.A. Finney.

A course in CPA problems is universally accorded a place in the curriculum in the senior year and represents the end of the work in accounting for the accounting major. Here is an attempt to bring in materials from the outside with which to test the mettle of the prospective accounting practitioner. Here is a departure from the consistent use of materials created by university teachers in accounting to extend and develop the teaching of accounting principles. Perhaps to the alert student, there is carried a warning of harder days to come, of more complex problems to solve in the work which lies ahead. In searching for the specific purpose of a course in CPA problems, it can be stated that it should provide a thoroughgoing review of accounting principles and practices. This means that by the use of CPA problems an attempt should be made to cover the field of accounting in review.

In late years the number of students who have enrolled for the courses in the accounting curriculum in collegiate schools of business has been increasing tremendously. This increase is almost appalling when one considers the strain which is being placed upon the educational set-up, particularly as it applies to the accounting courses. A program of work which has been outlined for small groups of students becomes totally inadequate when the numbers increase to considerable proportions. Coupled with the adjustments which may be necessary because of larger classes, there is also the responsibility of recognizing present-day trends in accounting and business and adapting the accounting curriculum to these trends. The problem of critical analysis of the curriculum is one which is often delayed indefinitely, if not put off altogether. That there is need for such analysis and probably for much change cannot be denied. Most curricula in accounting are the result of haphazard growth and not of careful planning. There is very definitely a challenge in the present situation for colleges to appraise carefully the equipment needed by the accounting-trained man in the years ahead of him and to adapt the training given him to that need.