The research proposes a survey on the introductory Accounting courses of the Degree Courses L18 and L33 established by the Italian Faculties of Economics. After a historical overview on the scientific and educational evolution of Ragioneria
and Economia Aziendale
, it focuses on six basic topics analyzed in the syllabi of the first two SECS P07 courses. The study aims at providing the Accounting community with a useful tool to know the current status of its disciplines in university classrooms.