ACCOUNTING CURRICULA.
An analysis of the accounting curricula of thirty-eight member schools in the American Association of Collegiate Schools of Business shows no unanimity as to method of offering accounting courses or course requirements. A few generalizations can be drawn, however. Half of the schools offer elementary accounting in the sophomore year and a very substantial minority offer that course in the freshman year. There is a tendency on the part of the former group to require fewer accounting courses and fewer credit hours in accounting than are required by the schools which begin accounting instruction in the freshman year. This tendency shows itself in the accounting courses required of all commerce students and also in the requirements to be satisfied for an accounting major. Schools which begin accounting instruction in the sophomore year tend to require fewer hours to accounting for the major than do those which offer accounting in the freshman year. Member schools which replied to the questionnaires constituted 73 per cent of the total membership of the association.
- DOI
- 10.2308/tar-7128249
- Volume
- 19 (4)
- Pages
- 435-439
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref