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- Title
TEACHING AND TESTING THE BOOKKEEPING PHASE OF ELEMENTARY ACCOUNTING.
- Authors
Schmidt, Leo A.
- Abstract
The author's general topic is "putting across" the bookkeeping phase of the elementary accounting course. More specifically he is interested in the types of tests or examinations, which can be given to bear directly on the students' acquisition of bookkeeping technique. Perhaps he is being unpleasantly honest when he say that this matter of bookkeeping is a phase of the elementary course which is often unduly slighted in one's eagerness to get at what one consider material more worthy of a college course. Bookkeeping training naturally falls into the first course. To teach it well enough so that the student until after graduation will retain it and in the meanwhile constitute a reliable background for work in other accounting courses, is a task well worth careful consideration. According to the author, the bookkeeping sets used should represent as great a variation of types as is possible from the simplest to those of a considerable degree of complexity. His policy has been to require the students to rule all of their books working from written descriptions, or from suggested blackboard models.
- Subjects
BOOKKEEPING; ACCOUNTING education; CURRICULUM; TEACHING methods; STUDENTS; UNIVERSITIES &; colleges; PROFESSIONAL education
- Publication
Accounting Review, 1935, Vol 10, Issue 1, p8
- ISSN
0001-4826
- Publication type
Article