The Introductory Accounting Course: Educating Majors and Nonmajors

Abstract

This study investigated the importance of covering a variety of topics in the introductory accounting course and developing specific skills for both accounting and nonaccounting majors. Questionnaires were sent to 662 faculty members who taught Intermediate I in 290 accounting departments during fall 1989. All topics except those related to the use of financial statement information were considered to be significantly more important for accounting majors. Intellectual skills were considered the most important skills to develop for all students, followed by communication skills and then technical skills. Technical skills were considered far more important for accounting majors. The faculity were not satisfied with either the preparation students receive in introductory accounting or their performance in intermediate accounting.

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