Developing Comprehensive Abilities of Accounting Undergraduates through Curricular Reconstruction

Although accounting profession or practice requires accounting undergraduates possessing the following abilities: checking ability, strategy ability, analyzing ability, computing ability, managing ability, oral communication ability, working in group ability, innovation and creativity ability. To date, there is rare study on this contribution to the development of students' skills, in particular the comprehensive skill. This paper analyzes the demands of accounting practice in enterprise, discusses the rules of accounting undergraduates, shows the necessity to reconstruct accounting curriculum. Theoretically, this research contributes to the existing study in development of students' skills. In addition, it guides curriculum setting to service university and college accounting major students education.