ARITHMETIC AND ACCOUNTANCY.
Those who teach beginning courses in accountancy know that students frequently have difficulty with simple arithmetical computations. Some of the instructors of students in beginning accountancy at the University of Illinois, Chicago, Illinois, believe this difficulty indicates that the average beginner in accountancy has an inadequate background in ordinary arithmetic, and further, that this lack of arithmetic has an important influence upon his ability to do satisfactory work in accountancy courses. In an attempt to determine whether these beliefs are warranted, an examination in arithmetic was given to all University of Illinois students registered in the first three elementary accountancy courses on the first and again on the last day of class of the first semester, 1939-40. The grades achieved by each student in each of these tests were tabulated and compared, where possible, with his accountancy course grade. The article presents the results of the arithmetic examinations and a comparison with course grades together with such explanatory material as seems necessary to assist in the understanding of the results and conclusions.
- DOI
- 10.2308/tar-7122382
- Volume
- 17 (2)
- Pages
- 163-171
- Language
- en
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