Abstract The article presents surveys that have been conducted in the past to find out what texts were used in the U.S. business schools for accounting. One survey seemed to evoke considerable interest among faculty members as evidenced by requests for copies of results, so the information was made available to all who asked for it and the results were summarized and published in the July 1963 issue of the journal "The Accounting Review." A similar survey was made in 1964 issue, but was omitted in 1963 and 1966. This year, another questionnaire was mailed to the chairman or head of the accounting department of all AACSB member schools. The 1966-67 Directory of Members of the AACSB lists 120 schools as members. Questionnaires were returned from 105 of the 120 schools, or 87.5%. Information received from the questionnaire is presented in the following summaries. Texts used in five or more AACSB schools in each curriculum area are identified. If the number of schools using a particular text was less than five, they are included under the "various" category.

Abstract The university course in elementary accounting taught at the undergraduate level should serve two general purposes: first, to serve as a survey course to the general field of business-to acquaint the student with business terms and practices-to teach a thorough understanding of the theory of accounts-to indicate in as many ways as possible the use which may be made of accounting data in interpreting past results and present conditions and in making changes in policies and procedures to improve results in the future; second, to teach certain techniques of record keeping which will prove useful to the student if the occasion arises when he should find it necessary to keep records of some kind-to instill habits of accuracy, neatness, timeliness, system and order. The balance-sheet form, classifications and understanding of all common terms thereof will also be a part of this first teaching unit. A study of actual balance sheets, published by our larger corporations, will indicate how general practice complies with and is contrary to accepted practice. The ordinary and more common balance sheet ratios and their significance should be introduced at this point. With the completion of this unit of the work by the end of the first half of the first semester, or later, the student will have a vast fund of knowledge of business management, business terms and business organization.

Abstract Because of the rather limited information currently available about accounting educational practices in the nation's colleges and universities, a survey was conducted in late 1962 to determine current practices at that time of the members of the American Association of Collegiate Schools of Business. The results of this survey were published in the July 1963 issue of The Accounting Review. This survey disclosed that virtually all schools offer the same elementary accounting course to accounting majors they offer to non-accounting majors, and that the most frequently followed practice was in use by well over half of the schools with respect to the number of practice sets required in elementary accounting and in basic cost accounting, and with respect to semester hours of credit for intermediate accounting, basic cost accounting, and basic auditing. Two-thirds or more of the schools have adopted either the most widely used or second most widely used text in intermediate accounting, basic cost accounting, and basic auditing. Considerably more diversity of practice exists among the schools with respect to textbooks currently in use in elementary accounting and as regards the semester hours required for a bachelor's degree in accounting.

Abstract Since 1948, the American Institute of Certified Public Accountants has published an annual edition of Accounting Trends and Techniques. This has been a most useful indicator of current accounting practices. Although the practicing accountant can thus be well aware of what others are doing, the accounting educator as a rule is aware of the current practices in accounting education at only a small handful of other educational institutions. Because of the rather limited information currently available about accounting educational practices in the nation's colleges and universities, it was felt that additional information on these subjects would be of value and interest not only to accounting educators because of their direct concern with these subjects but also to employers and training directors because of their interest in the formal accounting education which their new employees have received. There was no single elementary textbook which has had many more adoptions than others. Even the three most widely adopted texts are in use in slightly less than half of the schools surveyed.

Abstract This article summarizes the information provided by 95% of the living accounting graduates of Drake University, Des Moines, Iowa who responded to a written questionnaire during the winter of 1959-60. This survey resulted in considerable data on occupation by function, job titles, geographical location, and income of accounting graduates. Approximately sixty-two per cent of all accounting graduates over this 38 year span are currently engaged in accounting work of some type. An additional twenty six percent are in some phase of management, including many who are doing accounting work at that level. The next largest group, totaling six per cent is engaged in sales or sales management. The remaining six per cent of the graduates are in other occupations. Income statistics were reported for over 90% of the 544 graduates covered. Although statistics were compiled for each graduating class, only the classes of 1929, 1939, 1949, and 1959 are presented here. Analysis of income data for all graduating classes would seem to indicate that accounting graduates employed in public accounting receive considerably greater income on the average both ten years and twenty years after graduation than those in other types of jobs.