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March 18, 2026The Accounting Review

Elementary Accounting Profile--1970.

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Authors

RPRonald J. PattenJBJoseph William Bachman

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Overview

Analysis of elementary accounting course offerings highlights educational trends in U.S. schools.

Key Points

  • The study aims to outline the elementary accounting course structure in U.S. schools during the 1969-1970 academic year.
  • Sending a four-page questionnaire to heads of accredited accounting departments
  • Collecting data on administrative aspects of elementary accounting courses
  • Analyzing responses regarding course offerings and credit hours
  • Sixty-seven schools offer elementary accounting at the sophomore level
  • Eighteen schools teach the course at the freshman level
  • Three schools either did not respond or instruct above the sophomore level

Cite This Study

Patten et al. (1972) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2b4chttps://doi.org/10.2308/tar-4487527
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1CURRENT PRACTICE IN TEACHING ELEMENTARY ACCOUNTING.1937
  2. 2What do Students Think of Your Elementary Course?1966
  3. 3Elementary Accounting with a Systems Approach.1965
  4. 4A Survey of Accounting in Junior Colleges.1966
  5. 5Report of the Committee on the Accounting Curriculum for Junior and Community Colleges.1970