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Pittsburg State University

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Accounting--Study and teaching

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The Types And Frequencies Of Arithmetical Errors Made By Bookkeeping Students In Ottawa And Craig Counties, Oklahoma, Ethel Hoard Alexander Jul 1943

The Types And Frequencies Of Arithmetical Errors Made By Bookkeeping Students In Ottawa And Craig Counties, Oklahoma, Ethel Hoard Alexander

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The purpose of this study is to determine the types and frequency of arithmetical errors made by bookkeeping students in order to determine whether problems in which certain errors occur need special emphasis and problems in which errors are less frequent would necessitate remedial instruction. There tests were made covering practically a year’s work in bookkeeping. These tests were administered to the bookkeeping students in seven different schools in Ottawa and Craig Counties in Oklahoma. The writer concludes that bookkeeping problems involving addition and subtraction demand more attention than others. Accuracy and neatness in recording numbers are also important and …