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A TEACHING DEVICE IN RATIOS AND TURNOVERS.

O. K. Burbell

University of Oregon. 1

The Accounting Review 1928

The article discusses a teaching device for problems in ratios and turnovers. The teaching device offers something tangible upon which to base a discussion of ratios and turnovers. The solution to the problem is, of course, relatively simple and the problem is designed so that all results are in round numbers. The solution to the problem does require, however, something more than a hazy and indefinite notion of ratios and turnovers. The student in order to answer questions must have a clear idea of the computation and significance of ratios and turnovers. The question can, for the most part, be answered with some degree of definiteness and they offer the instructor almost unlimited opportunity for further elaboration and exposition. All questions demand either a definite computation. It is the belief of the writer that this treatment of the subject is preferable to a discussion of ratios and turnovers in abstract terms. It is entirely possible for the student to be able to define accurately the various ratios and turnovers and to have at the same time very little notion of their significance.

DOI
10.2308/tar-8591639
Volume
3 (3)
Pages
274-277
Language
en
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