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ERIC Number: ED119801
Record Type: RIE
Publication Date: 1975-Dec-7
Pages: 12
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
The Transfer Credit Problem: Can Accountants Add 2 + 2?
Gordon, Dennis
Students in intensive two-year college accounting programs often encounter difficulties in trying to transfer to four-year college accounting programs. Courses such as auditing and taxation, which according to American Association of Collegiate Schools of Business (AACSB) standards, should be taken in the third or fourth year of a four-year program, are not usually transferrable. The most effective resolution of this problem occurs on the local level, where the two-year colleges meet with the universities to which their students transfer, and reach a mutually satisfactory agreement. Where appropriate, proficiency examination should be given to validate credit. The goal should be to minimize these examinations once the four-year school knows the quality of the students it receives. Other possible solutions to the problem include: student transfer to a related department such as finance or management, rather than to an accounting program; counseling potential transfer students to avoid intensive specialization in accounting, choosing instead a related major, such as data processing. While the national professional accounting associations have been highly influential in establishing standards for four-year accounting programs, they have shown little regard for the needs of two-year college transfer students, or for the professional development of two-year college accounting teachers. (Author/NHM)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Note: Speech presented at the meeting of the American Accounting Association (Anaheim, California, December 7, 1975). Not available in hard copy due to marginal legibility of original document