Non-Commercial Curriculum for Accounting Majors.

Abstract This article outlines generally the author's ideas as to what the student of accounting should become familiar with during his years in college. In the majority of schools that provide for an accounting major, the accounting student spends approximately one-fourth of his time on accounting courses, and another one-fourth on other courses in business administration. Several of the fields of study, which the student is currently required to take in most universities, have been omitted from this proposed program for the accounting student. This, however, is necessary if the accountant is to be trained to fulfill his duty to his client and to society. It is admitted that, in view of the limited number of courses that can be taken in a four-year curriculum, the student must choose between courses necessary to his professional training and other courses, which might be highly desirable. In such a choice, the decision must go to the program necessary to maintain and improve the standard of the accounting profession.