This year's college graduates received higher salary offers than last year's graduates, especially in business fields, but the number of job offers declined slightly, according to a survey released Sunday. The largest increase was in accounting, with graduates receiving salary offers 10.9 percent higher than last year. The average monthly offer rose from $1,812 to $2,010, for an average yearly salary of $24,120. Job offers in accounting were down slightly from 5,478 to 5,264, according to a College Placement Council survey released Sunday. The data included offers made to students graduating between Sept. 1, 1987, and Aug. 31, 1988. Placement offices at 154 colleges and universities participated in the survey. Acceptances were not reported because August graduations were included. In business administration, the average salary offer rose 4.1 percent from $1,701 to $1,772, or $21,264 a year, but offers fell from 1,788 to 1,285, the survey said. In banking, salary offers dropped 3.9 percent from $1,889 to $1,815, or $21,780 a year, but the number of jobs increased from 395 to 527. Non-technical graduates received 48 percent of the job offers made to graduates with bachelor's degrees, while technical graduates received 52 percent of the offers. For non-technical graduates, 40 percent of the job offers came from public accounting employers, while the electrical and electronic machinery and equipment industry provided 16 percent of the job offers to technical graduates. The average monthly salary offered to non-technical graduates was $2,045, or $24,540 a year, according to the survey. Technical graduates averaged monthly offers of $2,465, or $29,580. For master's of business administration candidates with non-technical undergraduate degrees, starting offers increased 5 percent to $2,791, or $33,492 annually. Inexperienced MBA candidates with technical undergraduate degrees attracted offers of $3,192, or $38,304, an 11.8 percent rise. Technical and non-technical MBA graduates with previous experience garnered increased salary offers between 4 percent and 16 percent, the survey said. The engineering field provided 42 percent of the job offers to graduates with bachelor's degrees and was followed by business with 40 percent, sciences at 10 percent, humanities and social sciences at 6 percent and communications at 2 percent. However, for master's degree candidates, business disciplines made 52 percent of the offers; engineering, 36 percent; sciences, 8 percent; and humanities and social sciences, 4 percent. The survey reported men received slightly higher salary offers in business administration, marketing and distribution, economics and several science disciplines. Women received slightly higher offers in engineering.