Abstract Superior courses in intermediate and advanced accounting in colleges and universities are necessary to provide students with the adequate training needed for advancement in the profession. It is therefore necessary that the subject matter in these courses supply both depth and scope of coverage. This reasoning has led the accounting staff at the University of Houston to study that the content of the mentioned courses should be. By using the outline the instructor knows what topics he should cover and has a quick reference to study materials related to that topic. A greater degree of uniformity will be established for various sections of the same course. Also, as a guide to help him plan lectures, the instructor is given a suggested number of 50-minute class periods to be devoted to each unit. The net overall result of using the plan outlined in this article should be a more effective course with the teacher doing something more than "cookbooking" from a single text. The adoption of a standard outline and the use of a basic text with guided references seems to be an important step toward helping the universities and colleges produce better qualified professional accountants.
Sam M. Woolsey (Wed,) studied this question.