Since the FASB replaced the APB in 1972, over 130 new pronouncements have been affecting the way we practice and teach accounting. Women are now on the verge of dominating the accounting workplace. Litigation has become ever present, and the 150-hour requirement has been adopted in most states. A call has been issued for a better educated accounting graduate, and information in accounting areas such as history, ethics, international applications, and computers is exploding. Meanwhile, classroom hours in the first accounting courses have shrunk by 40% at most universities. This article offers suggestions for more effective teaching of the “first course in accounting” through visual aids and use of the concepts approach.
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Boyd et al. (2000) studied this question.