Abstract ABSTRACT: This paper updates information on accounting education reported in previous surveys published in 1968, 1971, 1974, and 1978. It was carried out as part of an assignment made by the Committee on Supply of Doctoral Students of the American Accounting Association, of which committee the author was a member. Data are provided on schools offering doctoral degrees, candidates in coursework stage, candidates in dissertation stage, degrees awarded between 1977 and 1979, and a tabulation of number of foreign students active in doctoral programs. Doctoral degrees granted in 1977 rose slightly above 1976. The number increased materially in 1978, but fell back to near 1976 levels in 1979. An increase is forecast for both 1980 and 1981. Total enrollment in doctoral degree programs has increased 38 percent since 1969, with the number of degrees granted increasing only 14 percent in the same period.

Reviews the book "Accounting Practices in the Petroleum Industry," by Robert H. Irving Jr. and Verden R. Draper.

Abstract This paper updates information on accounting education reported in previous surveys published in 1968, 1971 and 1974. Data is provided on schools offering doctoral degrees, candidates in course-work stage, candidates in dissertation stage and degrees awarded between 1974 and 1976. Doctoral degrees granted in 1976 fell to the lowest level since 1969. A small increase is forecast for 1977, with a larger increase anticipated in 1978. Total enrollment in doctoral programs has increased very little over the past ten years although the number of candidates attaining degrees has increased about 70 percent. No immediate surplus of doctorates in accounting is forecast for the next five years.

Abstract The article focuses on the intermediate and advanced accounting advice sheet. It discusses various ways of working out problems. The student should read the problem thoroughly to grasp the facts and learn what is required. In many problems the desired answer can be obtained only after several preliminary calculations or schedules. If these cannot be reduced to a statement, exhibit, or explanatory note, place them on a scratch sheet, but the work should be kept in good order to allow review or checking later if the first solution does not turn out to students satisfaction. All accounting problems can be solved by some port of statement, schedule, work sheet, journal entries, or "T" accounts. Brief explanations should always be given for journal entries unless specific permission is granted to omit them. Accounting statements should always have a heading, including the firm name, name of statement, and date. Special schedules or reports created for unusual problems should always follow the customary form, with explanatory remarks or accounts at the left and the figures or amounts at the right.

[This paper reports the results of a sixth triennial canvass covering 74 doctoral programs in the United States. For the first time, six Canadian doctoral programs are included. Data are provided on universities offering doctoral degrees, degrees awarded between 1980 and 1982, candidates in coursework stage, and candidates in dissertation stage. Canadian statistics, presented in a separate section, indicate a small but growing number of candidates and graduates. Doctoral degrees granted in the three-year period by United States universities increased in each year, reaching an all-time high of 177 in 1982. Offsetting this is a forecasted decrease in graduates for 1983 and 1984. Enrollments of candidates at the dissertation stage declined by 6.4 percent since the 1980 survey. Candidates at the coursework stage declined by 4.4 percent. The national three-year doctoral output has remained in the range of 424 to 469 since 1971.]

Abstract ABSTRACT: This paper reports the results of a sixth triennial canvass covering 74 doctoral programs in the United States. For the first time, six Canadian doctoral programs are included. Data are provided on universities offering doctoral degrees, degrees awarded between 1980 and 1982, candidates in coursework stage, and candidates in dissertation stage. Canadian statistics, presented in a separate section, indicate a small but growing number of candidates and graduates. Doctoral degrees granted in the three-year period by United States universities increased in each year, reaching an all-time high of 177 in 1982. Offsetting this is a forecasted decrease in graduates for 1983 and 1984. Enrollments of candidates at the dissertation stage declined by 6.4 percent since the 1980 survey. Candidates at the coursework stage declined by 4.4 percent. The national three-year doctoral output has remained in the range of 424 to 469 since 1971.

Abstract One advantage of taking a CPA Review course from an experienced instructor is that it provides the inexperienced candidate with an over-view of the types of questions and subjects most apt to be touched upon. The candidate needs to acquire perspective. Many students taking the examination immediately upon finishing their university training, do not know whether three hours spent in a review of process costs will be as valuable as three hours' review of the break even point or perhaps the subject of joint ventures. A thorough application of the principles of commercial law is useful in recognizing accounting consequences of legal documents such as contracts for the sale of merchandise, bills of lading, underwriting contracts, stock option agreements, pension plans, and employee profit-sharing plans. Careful attention must be directed to outlining the special rights, privileges, and priorities of various classes of common and preferred stock. Restrictions on dividends resulting from long-term bond indentures must be properly explained. These are just a few of the items encountered.