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- Title
TEACHING COST ACCOUNTING.
- Authors
Foster, L. O.
- Abstract
In this article the author discusses various methods of teaching cost accounting to accountancy students. It is apparent that the instructor may have either of two points of view in teaching accounting. The subject may be considered primarily as a skill, a technique, or a method of recording and summarizing the facts of business transactions. With such an aim, emphasis will be placed upon the accounting processes and much time will be spent on accounting procedure. On the other hand, accounting may very well serve the useful purpose of providing a method for teaching business processes. Cost Accounting is a very specialized, detailed technique and is concerned with bringing an intelligent order out of a mass of details. But, it may be more than that for the college student, for it is in the field of costs that accounting touches so closely that division of economics, production, and most easily understood by him. According to the author, if a study of cost accounting throws new light upon economic values, then, one may believe, the student has acquired a deeper insight into the social structure; has been given a useful key to other values.
- Subjects
ACCOUNTING education; COST accounting; TEACHING methods; COLLEGE students; ACCOUNTING methods; COLLEGE teachers; UNIVERSITIES &; colleges; BUSINESS education; EDUCATION
- Publication
Accounting Review, 1935, Vol 10, Issue 1, p15
- ISSN
0001-4826
- Publication type
Article