Teaching bookkeeping in class A schools in the State of Texas



Journal Title

Journal ISSN

Volume Title



Purpose: It was the purpose of this study to use information obtained from teacher of bookkeeping and employers of bookkeeping graduates in order to evaluate the teaching methods used in the instruction of bookkeeping on the secondary level in Class A schools in the State of Texas in order to make recommendations for improvement. Methods: The methods and procedures used to obtain data for this study were: (1) a review was made of the historical development of bookkeeping; (2) books, bulletins, pamphlets, and theses were used as source material; (3) a questionnaire was sent to every Class A school in the State of Texas; and (4) personal interviews with businessmen in the East Texas area. Findings: On the basis of the information obtained in this study the following suggestions appear to be in order: 1. Teachers should use great care in selecting the methods and approaches to be used in teaching bookkeeping. 2. For the students to have a full and rich experience in bookkeeping it is necessary for them to use field trips to local businesses and have businessmen visit the classroom. 3. The special content of a bookkeeping course should include income taxes for the individual and small businessmen, bookkeeping for the sole proprietor, and bookkeeping and budgeting for the family. Content in general should be varied to fit the locale. Teachers should emphasize these objectives: develop an understanding of business terms and forms, give experience in recording activities of a business, familiarize students with financial statements and teach them to interpret such information as is furbished in financial statements. They should emphasize those personal traits which are desirable for occupational adjustment and everyday living. 5. School and community situations should be used to familiarize students with record keeping of social and civic organizations. 6. Each teacher when choosing a method or methods to be used in teaching bookkeeping should consider first the abilities and needs of his students. 7. A part-time work program should be promoted for the business students in their senior year. 8. Schools should encourage a higher degree of accuracy in bookkeeping courses. 9. Bookkeeping teachers should be urges to use audio-visual aid equipment by being trained by in-service programs and supervision by the school administrators. Audio-visual aids should be provided and used extensively in teaching bookkeeping. 10. Schools should include a business machine course in the curriculum if at all possible; otherwise it should be carefully integrated with bookkeeping. 11. Follow-up studies should be made for time to time as a basis for making revisions in the methods of teaching bookkeeping.



Accounting--Study and teaching--Texas., evaluating teaching methods, bookkeeping, Class A Schools