WHEN SHOULD TECHNIQUES BE PRESENTED?
It is becoming increasingly popular, in first-year accounting courses, to emphasize the use of accounting information for management purposes. To accomplish this in a first-year course it is necessary to eliminate or de-emphasize certain phases of accounting that traditionally have been considered an integral part of first-year accounting. There is not time to cover everything and include an introduction to managerial accounting. The new emphasis represents the first significant change in accounting since accounting became differentiated from bookkeeping. It is a healthy sign, and it means that first- year accounting will be a more dynamic and useful experience. An accountant needs to have a firm foundation in techniques as well as principles and therefore it is the duty of the teachers to provide them with basic education an accounting major requires. Deficiencies in accounting techniques can be overcome by assigning a practice set at the beginning of the study of intermediate accounting.
- DOI
- 10.2308/tar-7101751
- Volume
- 38 (1)
- Pages
- 159-160
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref