Bar none: moulding a broader curriculum for accounting

K. Dunn, Jeremy Schwartz
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Abstract

The AICPA cites the need for a 'complete education' as one of its rationales for the institution of the 150-hour rule. The liberal arts college provides a broadly educated student with critical thinking skills, making it a natural fit for such a 'complete education'. Unfortunately, there is often resistance to incorporating accounting courses into the curriculum at a liberal arts college. We offer an interdisciplinary course that unites the natural sciences with accounting concepts. While the overall goal of this particular course is for students to experiment with materials in producing soap, they are also expected to demonstrate basic skills in accounting in order to produce their soap profitably. Since students are making real world commodities, this approach provides them with a vivid picture of the manufacturing process and broadens the educational experience.
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最重要的是:塑造更广泛的会计课程
美国注册会计师协会(AICPA)将“完整教育”的必要性作为制定150小时规定的理由之一。文理学院为受过广泛教育的学生提供批判性思维技能,使其成为这种“完整教育”的自然选择。不幸的是,将会计课程纳入文理学院的课程通常会遇到阻力。我们提供一门跨学科的课程,将自然科学与会计概念结合起来。虽然这门特殊课程的总体目标是让学生实验生产肥皂的材料,但他们也希望展示基本的会计技能,以便生产出有利可图的肥皂。由于学生们正在制作真实世界的商品,这种方法为他们提供了制造过程的生动画面,拓宽了教育经验。
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