Abstract From the above comments it might be concluded that in 72 cases, grades in accounting could have been predicted within one grade plus or minus if disrupting personal factors had not been present. In only three cases did the accounting teacher feel that the high school grade overrated the students' abilities. In all fairness it should be pointed out that in the cases of the three students who had high school averages of C but who made unexplained E's in accounting, the aptitude and entrance tests gave both students an E on each test. The third student received a C and a D respectively on the two tests. Based on this study, it appears that high school grades are superior to the scores from the aptitude test and the college entrance test for advising, evaluating a group, and predicting grades for accounting students. The old argument appears to be overworked - "there is a great difference in grading practices between small and large high schools." Three misses in seventy-five cases might seem excessive when decisions affecting careers are being made. However, in all three cases in which the college record was not as good as the high school record, the more serious error of underrating the student would not have been made. Capable students such as the "late comers" would not have been overlooked. It should be noted that no high school D student earned either an A or B in accounting. Four students with low aptitude test scores and seven with low college entrance scores earned B's or A's. The odds of passing over an outstanding student because of a low test score are too high when the aptitude or college entrance tests are used as evaluators.

Abstract The article focuses on college entrance tests and accounting grades. A case for standardized college entrance test is discussed. Some years ago as manager of an office, the author was much troubled by female employee turnover. The personnel manager and the author concluded that aptitude-interest testing would be the answer to the problem and accordingly adopted a battery of tests for prospective employees. In looking over the test results for a group of applicants, one girl seemed to be outstanding. The girl's interest test rated high; she appeared to be emotionally stable; her aptitude test was good; she was intelligent enough, but not too intelligent. Admittedly standardized tests have become increasingly popular, in spite of the lack of conclusive validation data and unlimited criticism. It is said that the trend of the use of tests is an argument for educators. The opinion has been expressed that educators would not have accepted them unless they had proven themselves, which proves that many educators don't know educators. In the accounting field there are interest, aptitude and progress tests published and evaluated by the American Institute of Accountants.

Abstract The article presents a report on teaching methods and programmed instructions in the U.S. During the past few years, in the process of continuing search to discover means for increasing instructional efficiency and for developing new materials to cope with the rapidly expanding demands for additional education and training by a burgeoning number of learners, the experimentation and development of programed learning has received the attention of educators and training directors across the country. Programed instruction has found wide-spread usage in industry and in the armed forces in various aspects of training for specific assignments or tasks, in which predetermined performance levels or behavioral patterns had been established. In numerous situations in both education and industry, programed instruction has proved to be effective, and under some circumstances more so than conventional methods. However, at this time research findings, especially at the college level, are totally inadequate to serve as a basis for making decisions on the adoption of programed learning for use throughout any specific course or program.