Publication Date


Document Type


First Advisor

Stehr, B. W.||Maxwell, Lyle

Degree Name

M.S. Ed. (Master of Education)

Legacy Department

Department of Business Education


Accounting; Bookkeeping


Problem. The purpose of this study was to make a comparative analysis of two commonly used high school elementary bookkeeping textbooks and two commonly used college elementary accounting textbooks in order to determine: (1) the topics which were included in the bookkeeping and accounting textbooks, and (2) the emphasis given to each of those topics. Procedures. Comparative analysis was accomplished by determining 156 topics which fell into broad categories as suggested by comparison of the tables of content of the four textbooks analyzed. Certain chapters of all four texts were entirely eliminated from the study because there was little in them that was common to all the texts. Each text was analyzed, in terms of the topics studied, to determine the number of printed-lines devoted to each topic and the measurement of "entry," "T," and other than "entry" or "T" illustrations relating to each topic. The data found for each class of textbook were combined and then averaged. The comparison between the two classes of textbooks was made from these averaged data. Conclusions. Some of the more important conclusions reached were: 1. There are more topics given extensive coverage, in terms of printed-lines, in accounting texts than in bookkeeping texts, when those topics are common to both classes of textbooks. 2. There are many topics presented in accounting texts which are not presented in bookkeeping texts. 3. There are more topics in accounting textbooks which have either "entry" or "T" illustrations while neither "entry" nor "T" illustrations are presented in the bookkeeping textbooks for the same topics. 4. There is nearly an equal amount of illustrations other than "entry" and "T" in the two classes of textbooks for the same topics. Recommendations. As a result of the findings of this study and the research experience gained in textbook analysis, the following major recommendations are made: 1. For a bookkeeping course to be structured in the framework of accounting concepts or theory, it must be enriched from sources other than bookkeeping texts. 2. Further research should be made on the style and type of illustrations and topics most appropriate to bookkeeping texts and accounting texts.


Includes bibliographical references.


xi, 55 pages




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