18 Pages

The Obowth of Accounting Instruction Since 1900

WithC. E. Allen

This chapter shows the growth of instruction in accounting in American universities and colleges from 1900 to the present. In the year 1900 thirteen universities and colleges gave courses in accounting for which college credit was given. In the latter institutions the courses in accounting, or, more appropriately, bookkeeping, ranged from five weeks to four years in length, and no credit was given towards a degree. The greatest progress in accounting instruction as shown by any one school during the period from 1900 to 1905 was by New York University. The method of instruction in New York University was an exception to the general rule in that it was “founded upon the use of textbooks and courses of lectures, supplemented by the careful employment of system of quizzes designed to aid the student’s memory.”