Report of the Committee on the Accounting Curriculum for Junior and Community Colleges.

Abstract The report of the committee on managerial accounting was the result of a two year study (1968-1969) in which data was collected from junior and senior colleges and universities. The impact of the junior college program on the total college training program is enormous. Most colleges and universities surveyed feel that the student who has completed 3 credits of elementary accounting at a junior college could go directly into the second half of elementary accounting in their own institution. The compilation of data concerning the accounting courses offered by the junior and community colleges and how these credits are being accepted when transferred to a senior college or university was half of the task assigned to this committee. The development of cooperative relationships and effective lines of communication between two-year and four-year accounting or business administration departments is imperative lithe junior college graduate who enters the university is to be provided an educational experience that has continuity and a minimum of unnecessary frustration or repetition. The committee explored the feasibility of the American Accounting Association becoming an accrediting agency for junior and community college accounting curricula.