Publication Date


Document Type


First Advisor

Woolschlager, Ruth B.||Eckert, Sidney W.

Degree Name

M.S. Ed. (Master of Education)

Legacy Department

Department of Business Education


Accounting--Study and teaching


It was the purpose of this study to discover the procedures used to administer and evaluate practice sets by bookkeeping/accounting teachers in the public high schools in the state of Illinois. The names of the bookkeeping/accounting teachers in the state of Illinois were obtained from the Directory of Illinois Schools. A questionnaire was sent to the teachers of bookkeeping or accounting in the public schools in the state of Illinois. The questionnaire included an introductory letter (see Appendix A) and sixteen questions to be answered (see Appendix B). Approximately one month later a follow-up letter was mailed to the instructors who had not responded to the questionnaire (see Appendix C). The questionnaire was mailed on January 22, 1970 to all of the 550 bookkeeping/accounting instructors in the public schools. Of this number, 309 responses were received, representing a 56.1 percent return. Based on the information received from the bookkeeping/accounting instructors, the following conclusions and recommendations are presented: 1. Instructors of first-year bookkeeping/accounting classes in Illinois require two practice sets most frequently, and they allow three weeks of instructional time to complete the sets. 2. The instructors of the second-year courses require two practice sets, and they allow six weeks of instructional time to complete the sets. 3. The neatness and accuracy demonstrated by students completing practice sets are factors frequently included in the evaluative process. 4. The practice set required most in first-year bookkeeping/ accounting classes is Spencer Athletic Goods, and the Norton and Page practice set is required most in the second-year course. 5. According to the opinion of the teachers surveyed, practice sets continue to provide realism for the students by acquainting them with business practices. 6. Illinois bookkeeping/accounting teachers tend to agree that the practice sets should be used not merely as a testing device, but as a part of the total instructional process. 7. The number of practice sets used should be determined by the primary objective of the course; fewer sets are required if the course is primarily general education than if it is vocational in nature. 8. The primary objective of practice sets should be to provide the student with an opportunity to apply accounting principles in as realistic a business office manner as possible. 9. To avoid frustration of the students, the new or difficult practice set entries should be previewed by the teacher. 10. The practice set should be used not merely as a testing device but as part of the total instructional or learning process. 11. The data reveals that the methods of administering and evaluating practice sets differ among the classifications based on school enrollment.


Includes bibliographical references.


viii, 99 pages




Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type