reflection.

The professional aim prompted the establishment of the first schools
or colleges of commerce, and it is kept to the fore not only in
institutions giving courses of study which lead to distinctive degrees
in commerce, but also in places which give specialized instruction in
particular fields. We shall consider curricula of the following types:

_Type I._ Curriculum designed to give the student training to meet a
definite professional requirement established by law.

_Type II._ Curriculum designed to make a student proficient in a
particular narrow field.

_Type III._ Curriculum leading to a baccalaureate degree in commerce
or business, vertical type.

_Type IV._ Curriculum leading to a baccalaureate degree in commerce or
business, horizontal type.

TYPE I. TECHNICAL COURSE, DESIGNED TO PREPARE STUDENTS TO MEET THE
STATE REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANTS

_Entrance requirements_ for students matriculating for the whole
course as candidates for a Diploma of Graduate in Accountancy--high
school graduation, college entrance or a State Regents' C.P.A.
Qualifying Certificate.

Non-matriculated students--mature persons wishing to pursue certain
subjects without academic credit.

_Prescribed_

Accounting, Theory, Practice and Problems
4 terms, 4 hours a week--256 hours

This course covers general accounting for the single proprietor,
partnerships and corporations, embracing financing,
manufacturing, and selling operations, with agencies and
branches, the formation of mergers, syndicates, holding
companies, etc.; dissolutions and reorganizations.

Cost accounting 1 term, 2 hours a week--32 hours

Auditing 1 term, 2 hours a week--32 hours

Public utilities accounting
1 term, 2 hours a week--32 hours

Judicial (fiduciary) accounting
1 term, 2 hours a week--32 hours

Advanced accounting, theory, and problems
2 term, 2 hours a week--64 hours

Commercial Law 3 terms, 3 hours a week 144 hours

Covering general principles of law, contracts, and all forms of
special contracts of interest to the business man, especially
those related to personal property, risk insurance, credit and
real property, and forms of business associations.

Economics
Economic principles
1 term, 3 hours a week