Abstract The article highlights the report of the Committee on Courses in Financial Accounting of the American Accounting Association. The charge to this committee is to develop a comprehensive report outlining recommendations for the content of financial accounting curricula in consideration of, along with other sources, the recommendations of the 1969-70 committees. As an approach to fulfilling its charge, the committee evaluated several alternative methodologies. The committee considered at length cataloguing all financial accounting courses, accompanied by a detailed listing of content recommendations. The output of a financial accounting curriculum is also diverse. It consists of individuals who will assume various positions of responsibility within economic entities. Accounting instruction in a variety of subject-matter courses should incorporate some computer-oriented problems, where subject matter is conducive to formulation; but such instruction should convey the principles basic to an understanding of the profounder, non-technical issues to which computer solutions are being applied. Among the more significant issues facing those concerned with the development of financial accounting programs is the problem of deciding which subjects should be included as part of the curriculum. Decisions must be made concerning the quantity and level of subject matter which should be included to accomplish the output-goals at the various levels of understanding.
A Mon, study studied this question.