The Intermediate Course in Accounting.

Abstract The author in this article argues that for those students who do major in accountancy, the intermediate course must provide a sound foundation for advanced work in systems, auditing, advanced problems, and theory. He analyses the usual approach to this course in order to consider whether any changes or modifications may be in order. It has been argued that in the development of any course, two general problems must be considered, the content and the level of attainment expected of students enrolled. In the intermediate course in accountancy these problems become especially serious because of the variety of conditions under which the course is offered. According to the author in a given class three different groups of students may be included, non-accounting majors, accounting majors who will find work in industrial accounting, and accounting majors who will take positions in public accounting. The proportion of non-accounting students will very likely be somewhat smaller. If accountancy is offered in the freshman year, students may take intermediate accounting in either the first or the second semester of their second year in college.