Elementary Courses in Cost Accounting.

Abstract The study of cost accounting has come to occupy a significant place in schools or departments of commerce. Many instructors feel that it should be part of the preparation of students who have no particular fields of business specialization. No longer is it looked upon as a subject for accounting majors only; the contents of the course should, therefore, be adapted to the needs of both the accounting major and the general business student. It would be interesting to know if graduates, who had studied cost accounting, and later became associated with various fields of business, would agree with the opinions of cost instructors on course content. It is possible that their views might differ, at least in some instances, from those of their teachers.