The purpose of this book is twofold. One objective is to provide a one-semester course in accounting for those students in business colleges who are majoring in such subjects as trade, industrial or personnel management, public administration, economics, finance and various other subjects. The usual two-semester course is primarily planned for those preparing for a career in accounting.
The second purpose of this book is to make it possible particularly for disadvantaged students in junior colleges to obtain employable knowledge, perhaps for use on a part-time basis while still in college. Accounting provides one of the best opportunities for employment in business.