Objective Tests in Elementary Accounting.

Abstract Members of the faculty of the accounting department at the University of Indiana, Indianapolis, Indiana has come to the conclusion that they want to be judged by the number of students who successfully pass the course rather than by the number who fail to pass. The elementary-accounting course is a four-semester-hour course, running through both semesters of the freshman year. The classes meet twice a week for one hour each time, and there are no laboratory or directed study periods between recitations. The freshman course is followed by a six-hour sophomore course, which is really quite a jump from the work of the first year. The sophomore work presupposes almost complete mastery of the fundamental principles of debit and credit, account and statement classification, and the common knowledge required for closing a set of books. By using the objective test it is possible to give more frequent tests and thus inform the student early in the course and repeatedly during the course of his achievement. The student is able to adjust himself to the course requirements without waiting until the mid-term or final examination when it is too late for adjustment.