Objectives of Accounting Education.

This article attempts to set forth a primary objective of accounting education and to show how it is compatible with more general education. Knowledge of business situations is dependent upon an ability to communicate in the language of business, whether it be in relation to past performance, present position, or future expectations. Accounting education, with a primary objective of preparing students to better evaluate situations or conditions, is in position to provide specialized training not provided for in general education as such. The primary objective of accounting education is to better prepare students to evaluate conditions and situations whether they be business, public, or private, in which monetary or economic considerations are paramount, yet with a full awareness, on the part of the evaluator, of the moral and ethical considerations involved. The technical aspects of accounting must also be taken into consideration in deciding the right course. However, the inclusion of technical accounting training at the college level need not be at the expense of the primary objective.