Elementary Accounting with a Systems Approach.

Abstract The article discusses the need for more systems content in the accounting curriculum and the need for systems education in the elementary accounting course. It is readily agreed that the main aim of accounting is to provide management with reports on stewardship and responsibility. It is difficult to comprehend any reporting system that exists without a solid foundation of an efficient, well-constructed accounting system. It would seem that all suggestions for revised accounting curricula will eventually center upon the non-major. It is the opinion here that this type of student will also benefit greatly from the type of course to be suggested. A knowledge of systems is essential for this student, since systems breed coordination and with it, a de-emphasis of the planning function and the decision-making power and personal responsibilities of all but the top planners and decision makers. Systems analysis and data processing is the direction in which the greatest additional coverage is to be given.