College Accounting Courses--1964.

Abstract Because of the rather limited information currently available about accounting educational practices in the nation's colleges and universities, a survey was conducted in late 1962 to determine current practices at that time of the members of the American Association of Collegiate Schools of Business. The results of this survey were published in the July 1963 issue of The Accounting Review. This survey disclosed that virtually all schools offer the same elementary accounting course to accounting majors they offer to non-accounting majors, and that the most frequently followed practice was in use by well over half of the schools with respect to the number of practice sets required in elementary accounting and in basic cost accounting, and with respect to semester hours of credit for intermediate accounting, basic cost accounting, and basic auditing. Two-thirds or more of the schools have adopted either the most widely used or second most widely used text in intermediate accounting, basic cost accounting, and basic auditing. Considerably more diversity of practice exists among the schools with respect to textbooks currently in use in elementary accounting and as regards the semester hours required for a bachelor's degree in accounting.