Current Trends in Intermediate Accounting Course Content.

With the expanding body of knowledge that constitutes generally accepted accounting principles, educators are faced with a crucial problem in terms of flow to cover the essential material in the intermediate accounting series. This paper reports the results of a questionnaire distributed to the member schools of the American Assembly of Collegiate School of Business to determine the ways in which schools are presently handling intermediate accounting. Issues covered include number of contact hours, number of courses, textbooks, supplemental material, subject matter and computer usage. Preference of educators on how to handle these areas of concern are discussed as well as what to do with the intermediate accounting series if the content is to stay the same.