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March 18, 2026The Accounting Review

Intermediate Accounting Instruction --Circa, 1955.

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Authors

HKHarry D. KerriganUniversity of Connecticut

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Implication

A survey examined intermediate accounting instruction in colleges in 1955, revealing current practices and challenges.

Key Points

  • The aim is to assess the state of intermediate accounting instruction in colleges during 1955.
  • Survey distributed to 100 colleges in spring 1955.
  • Two-thirds of colleges responded to the questionnaire.
  • Focused on current instructional practices and curriculum content.
  • Intermediate accounting is a well-established course in colleges.
  • Typically offered in the second year of a three-year accounting program.
  • Certain topics, like review of accounting processes, were frequently omitted.
  • 31 schools classify intermediate accounting as a specialized field.

Cite This Study

Harry D. Kerrigan (1956) studied this question.

synapsesocial.com/papers/69ba44654e9516ffd37a6154https://doi.org/10.2308/tar-7059771
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Also Consider

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

  1. 1Current Trends in Intermediate Accounting Course Content.1986
  2. 2THE INTERMEDIATE COURSE IN ACCOUNTING.1951
  3. 3Current Approaches to Teaching Intermediate Accounting.1997
  4. 4Theory and "Intermediate" Accounting.1979
  5. 5COLLEGE ACCOUNTING COURSES--1964.1964