WHAT IS PROPER TRAINING FOR ACCOUNTANTS?
Public accountancy is admittedly one of the newer professions. From time to time accountants have deemed it appropriate to remark the similarities existing between the accounting profession and the professions of medicine and law. There have been fewer likening of accounting to the still older professions of teaching and the ministry. Accounting has been accorded its place in the general educational program. At least one year of accounting, the elementary course, is available in almost every college in the U.S. Nearly all colleges and universities offer, in addition to this elementary course, some courses in "advanced accounting." These "advanced courses" usually include cost accounting and some auditing. Courses carrying the equivalent of from nine to fifteen semester hours of credit constitute a rather common accounting curriculum in even the very small schools. Unquestionably there has been a universal recognition of the demand for instruction in accounting. There are two schools in accounting instruction, that school which emphasizes primarily the philosophy of accounts, and that school which emphasizes primarily the mechanics of accounting.
- DOI
- 10.2308/tar-7051384
- Volume
- 16 (2)
- Pages
- 183-188
- Language
- en
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