Abstract This paper describes the first course in a new sequence of upper division financial accounting courses. The philosophy of the new curriculum is to teach the concepts of accounting before teaching the rules of accounting. This approach provides students with a foundation that allows them to subsequently understand the rules better and remember them longer. In addition, this approach facilitates accomplishing other commonly stated goals of an accounting education such as developing thinking skills, communication skills, problem-solving skills, and an ability for life-long learning.
Ross Jennings (Sun,) studied this question.
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