Publication Date


Document Type


First Advisor

Woolschlager, Ruth B.||Crank, Floyd L.

Degree Name

M.S. Ed. (Master of Education)

Legacy Department

Department of Business Administration


Accounting--Study and teaching


Problem: The purpose of this study was to determine the duties, personal characteristics, and job qualifications of bookkeepers and accountants in selected manufacturing firms in the DeKalb-Sycamore, Illinois, area with implications for teaching the one-year bookkeeping course in the local high schools. Procedures: The data gathered for this study were obtained from personal interviews with a personnel director or head accountant in 14 firms and 182 questionnaires completed by bookkeepers and accountants. Findings: An analysis of the data provided these major findings: 1. Women were employed and were preferred in a majority of bookkeeper positions; men were employed and were preferred in a majority of accountant positions. 2. A high school diploma was required for most bookkeeper and accountant positions. Most bookkeepers and accountants held a high school diploma. 3. Most accountant positions required post high school accounting course work and previous experience in bookkeeping and/or accountant positions. The majority of accountants had completed post high school accounting courses and had previous experience in bookkeeping and/or accounting positions. 4. Neither previous experience in office positions or course work in accounting or bookkeeping was required for most bookkeeper positions. A majority of bookkeepers had completed one course in bookkeeping or accounting. Thirty-five per cent of the bookkeepers had previous accounting and/or bookkeeping work experience. 5. Either on-the-job training or experience was the source of learning mentioned most frequently for the majority of duties performed by bookkeepers and accountants. 6. Dependability and accuracy were the most frequently named traits that bookkeepers and accountants should possess. 7. High school bookkeeping was not required for most bookkeeper and accountant positions. Conclusions and Implications; Conclusions and implications of major significance were: 1. Typewriting is needed by students who plan to become bookkeepers. 2. The teaching of accounting principles should be a major objective of the one-year high school bookkeeping course. 3. Miscellaneous tasks such as typing, filing, and operating a calculating and/or adding machine are performed in many bookkeeper and accountant positions. 4. Bookkeeping teachers should make every effort possible to keep in tune with business accounting practices and employment opportunities.


Includes bibliographical references.


xiii, 163 pages




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