KEEPING THE PROPER BALANCE BETWEEN PRACTICAL AND THEORETICAL ACCOUNTING TRAINING.
This article stresses the need for both practical and theoretical accounting training in the U.S. Probably the ideal situation for a school is to have its accounting faculty include both the theoretical and the practical types of teachers, the natural leaning and emphasis of each offsetting and complementing the other. By planning the sequence of courses with this in mind, the students will receive some instruction heavily freighted with theory and some devoted mainly to the mechanics of accounting procedures. The results should be stimulating to both students and faculty. Whether a special service course in accounting is designed for a group that will not pursue the subject further, or whether the same introductory course is offered to all students, the proper balance between practical and theoretical training should be considered. When the elementary course is available to diverse types of students, it can be planned to give all of them a proper and satisfactory introduction to the subject. The teacher's presentation to the class should supplement material in the text, and should often disagree with some of it.
- DOI
- 10.2308/tar-7042373
- Volume
- 17 (3)
- Pages
- 233-236
- Language
- en
- Export
- BibTeX
- Sources
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