Abstract In attempting to relate what is being done for the general business student in the field of accountancy or to hazard an opinion as to what should be done, one's first problem is probably that of discovering the amount of time usually available for the work that is to be undertaken. In the case of the four-year commerce course, it is customary for all students, regardless of special interests, to register for courses in accountancy during the freshman and sophomore years. Usually this amounts to three hours per semester or its equivalent. A few institutions require five hours per semester for either three or four semesters. After the general business student has completed his first year of accounting work he can be described as being "one up and one to go." For either the accounting major or the general business student, the principles of accounting must have as a major division, the principles of cost accounting. The fourth semester of the course of the general business student should be his and his alone, designed to meet his needs, taught in such manner as to make it of greatest advantage to him. It should not be a part of the work of the accounting major.
Sidney G. Winter (Thu,) studied this question.