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—48 hours
Economic development of the United States
1 term, 3 hours a week—48 hours
Money and banking 1 term, 3 hours a week—48 hours
English—Written, Business English
2 terms, 2 hours a week—64 hours
Oral English—Public Speaking
4 terms, 1 hour a week—64 hours
Additional electives—one course of at least 96 hours in Government and enough other elective subjects in technical commercial work or Political Science to accrue at least a total of 1000 hours.
The available additional electives in accounting are advanced courses in different special fields such as Advanced Cost Accounting, Municipal Accounting—General and Departmental, Systems for particular industries or forms of business, Public Utilities Rate Making and Regulation, etc.
In Government the available electives include such subjects as American Government and Citizenship, American Constitutional Law, International Law, Political Theory, Comparative Government, State Legislation and Administration, Municipal Administration, etc.
In Political Science, courses in Economics and Business, such as Economic Problems, Business Organization and Management, Public Finance, Foreign Trade, Foreign Exchange, Insurance, Advertising, Salesmanship, etc., are available, while general and special courses may be taken in Sociology and Statistics.