Abstract The proposed course constitutes an introduction to the discipline of accounting as a whole, and has a concentration in financial accounting (meetings 6–24 and 26–32). All parts contain conceptual, mechanical, analytical (quantitative and qualitative) and evaluative emphases, and the course is also somewhat issue oriented. Coverage of social and management segmentations in addition to financial accounting, serves the purpose of introducing the student to the whole discipline. Coverage of financial accounting is not as intensive nor extensive as some aspects of the traditional introductory course, but includes an evaluative dimension in the form of various valuation methods, as well as coverage of the final stage in the communication process (attest function). This specific coverage taken together with the different manner in which all aspects of the financial accounting function are introduced, provides an appropriate perspective of the financial accounting segmentation.
Charles H. Smith (Mon,) studied this question.