The purpose of this paper is to examine different curricular methodologies used at the undergraduate level to teach Financial Accounting and Reporting. A base survey was sent to approximately fifty colleges and universities in Pennsylvania having undergraduate accounting programs. The questions focused on which courses were used by the institutions to cover various topics included on the Financial Accounting and Reporting section of the Uniform Certified Public Accountant examination. We found that nearly half of the respondents covered the Financial Accounting and Reporting topics in a sequence of Intermediate Accounting I and II supplemented by some elective courses, close to a third of the respondents used a three course sequence of either Intermediate Accounting I, II and III or Intermediate Accounting I and II and Advanced Accounting and small number of institutions used a four course sequence.