Position statement no. one Objectives of education for accountants. Desired capabilities ; Courses and course content ; Instructional methods ; Learning to learn ; Composite profile of capabilities needed by accounting graduates -- Position statement no. two The first course in accounting. The importance of the first course in accounting ; Objective of the first course in accounting ; Teaching methods ; Faculty -- Issues statement no. 1 AECC urges priority for teaching in higher education -- Issues statement no. 2 AECC urges decoupling of academic studies and professional accounting examination preparation -- Issues statement no. 3 The importance of two-year colleges for accounting education -- Issues statement no. 4 Improving the early employment experience of accountants -- Issues statement no. 5 Evaluating and rewarding effective teaching -- Issues statement no. 6 Transfer of academic credit for the first course in accounting between two-year and four-year colleges.