Today, the importance of the accounting skill is rising as which students should be put on knowledge in our country. That's because many companies request to recognize the accounting skill as general knowledge, not technical knowledge as necessary skill in the various job categories. It's also supported by a policy as expansion of a personal investment of our country, and the importance as the general knowledge has risen widely for skill who can utilize data in financial statement. In such situation, I focused on educational approach at the first course in accounting, and necessity of educational reconsideration was felt. The educational approach is emphasized "the preparing of the financial statement" to become the accountant in company or the certified public accountant. Therefore I propose educational approach with which "the using of the financial statement" is fed targeted for the general person more widely. This paper surveyed USA accounting education and at a high school accounting education in Japan. In the case, I confirmed the international circumstances, and the political change and the needs of the user education of present in Japan. Thus I proposed an approach better than the one of the first course in accounting education in the Japanese future.

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