Meanwhile, another jobs-related survey has reported that college graduates with accounting degrees have a better chance of getting jobs this year than last year. The annual nationwide survey conducted by the Pennsylvania Institute of Certified Public Accountants showed the number of accounting graduates also was expected to rise slightly this year over last year, as well as the number of those holding master's degrees in the subject.

An estimated 61,000 accounting majors will graduate by the end of 1985, 6,800 with master's degrees, said Lester Fry Jr., president of the institute. In the 1983-84 school year, 59,400 accounting majors graduated and 6,300 held the advanced degrees. The survey showed 28 percent of the graduates will find jobs this year, compared with 27 percent last year and 23 percent in 1982-83.

An institute spokeswoman said the increase can be attributed partly to the increase in complicated government regulations that require the skills of an accountant to decipher. She also noted an increase in computer jobs and office efficiency services that require accounting.

The survey of 706 colleges and universities and 291 public accounting firms, did not include hirings of accounting graduates by industry, government or educational institutions.