Publication Date


Document Type


First Advisor

Woolschlager, Ruth B.||Maxwell, Lyle

Degree Name

M.S. (Master of Science)

Legacy Department

Department of Business


Accounting--Study and teaching


INTRODUCTION The Problem: What is the future of bookkeeping at the high school level? There has been a slight decrease in the enrollment of students in bookkeeping courses in proportion to the total school population in the public high schools for the past few years. What evidences are available that this trend toward decreasing bookkeeping enrollments might be permanent? These are some of the questions that thinking business education teachers have been considering. But very little definite action has been taken to plot the reason for decrease or to work out plans for increased enrollment in the future. Although there has been a considerable increase in the number of students enrolling in bookkeeping courses, it is also true that the increase in bookkeeping enrollments has not kept pace with the increase in the total public high school enrollments. For example, between 1934, when there were 446,463 students studying bookkeeping, and 1949, when 472,163 students were enrolled in bookkeeping courses, there was in increase of 6 1/2 per cent or 25,700 more students enrolled in this subject. During this same period, however, total enrollments in the high schools increased about 20 per cent. Therefore, while national enrollments in bookkeeping courses have been increasing constantly, it is also true that they have not been increasing in equal proportion to the total increase in high school enrollments. The purpose of this study is to determine major factors contributing to the relative decline in enrollments in beginning high school bookkeeping courses.


Includes bibliographical references.


vi, 88 pages




Northern Illinois University

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