Recommended Design for Cost Courses.

Abstract Changing conditions and needs call for revisions not only in the textbooks, but also in the order of coverage and emphasis of the cost accounting course(s) and their appropriateness for both accounting and non-accounting majors. This article directs attention to the latter needs by discussing two kinds of course content. First, traditional course content is discussed. Here the writer generalizes on what he feels the typical course content design has been. Second, the recommended course content is discussed as representing what the writer views to be a more desirable alternative. Another matter to be considered is the emphasis placed on cost accounting in the elementary accounting courses. Emphasis there should, of course, permit more depth and the treatment of additional topics in the cost courses. Certainly there must be careful coordination with elementary accounting course content if a structured, efficient, and effective accounting curriculum is to be achieved. The writer feels that revising cost accounting courses along the general pattern suggested above will yield a better pattern of course offerings.