Accounting Education--From the Point of View of the Business Employer.

The object of accounting, as of any other education at the college level, is to produce an educated man. The author believes that it would be constructive to set such prerequisites to accounting education as would probably eliminate those unlikely to benefit from it. The author suggests that a course which among other things, forces an exercise of the imagination to grasp peculiar yet logical concepts, has basic educational quality. A thorough study of the principles of economics should be part of the academic training of those who propose to make the accounting function in business their career. Teachers of accounting could, illuminate both accounting and economics by a lucid exposition of the differences and the reasons for the differences, between certain economic concepts and accounting conventions. There would, naturally, be further work in accounting, in which the organization of the accounting department and its mechanics, are studied.