Abstract The article highlights the report of the Committee on Junior (Community) College Curriculum in Accounting of the American Accounting Association. The charge of this committee is to examine and report on accounting instruction at two-year colleges, with particular emphasis on the appropriate scope of a two-year college's accounting curriculum and the problems of coordination and integration with four-year college curricula. Calling attention to the fact that about two out of seven college students are now enrolled in two-year institutions, the original committee recognized the need for closer communication between the two-year schools and the four-year schools. Simulating the medical model, the committee unanimously agreed to concentrate on the student as an individual. Universities should make an all-out effort to reach the students where they are when they reach the senior institution rather than where they should be based on prior course work or experience. Characteristically, participates extensively in broad company management processes by providing accounting advice, interpretations, or recommendations based on data accumulated in the accounting system and on his professional judgment and experience. The organization which the accounting program serves puts a heavy demand on the accounting organization for specialized and extensive adaptations of the basic system to meet management needs.
A Mon, study studied this question.