Abstract This article provides information on a study that presented an elementary accounting profile in the U.S. during the academic year 1969-1970. During the academic year 1969-1970, a four-page questionnaire relating to elementary accounting was sent to the heads of accounting departments at all schools accredited by the American Association of Collegiate Schools of Business. Administrative matters relate to such things as the number of credit hours to be granted for the course, the level of student to which the course will be offered, and whether or not a special course in elementary accounting will be offered. The schools replying to the questionnaire provided the following information relating to administrative matters. The schools in this study favor the sophomore level for the student's first exposure to accounting instruction. Sixty-seven of the schools teach elementary accounting at the sophomore level, 18 schools teach elementary accounting at the freshman level, while the remaining three schools either did not answer the question or teach elementary accounting above the sophomore level.
Patten et al. (Sat,) studied this question.