The article focuses on optimum course requirements for nonaccounting majors. A research study was conducted at Ball State University in February 1970 which random sampled one-half of the 1969 graduates of the College of Business who were classified as marketing majors or minors, and general business administration majors or minors. The questionnaire was concerned with the relevance of accounting to the first occupation of the graduate. Not surprisingly, some of the graduates moved radically out of their areas of major and minor specialization. The returns also indicated that the area of general business administration was the minor field of many secondary teachers. The significance of these findings to college teachers and curriculum appears to be the need to provide a course in cost accounting concepts and the analysis of financial statements to nonaccounting majors except for those preparing for secondary teaching. The bookkeeping aspects of accounting should be deleted as they are not relevant to nonaccountants except for the little which may be necessary as background for the other topics.