This collection contains 17 objectives and related test items for bookkeeping, grades ten through twelve. The first ten objectives represent the bookkeeping cycle: journalizing, posting, preparing a trial balance, preparing a financial statement from the worksheet, making closing entries, balancing and ruling accounts, and preparing and post-closing a trial balance. Additional objectives cover handling banking transactions, handling payroll records, recording depreciation and bad debts, recording accrual and deferred expenses, and demonstrating proficiency in bookkeeping vocabulary. Each objective is stated operationally, limited and defined by a category and sub-category, and accompanied by one to six sample items. Suggestions for preparing additional items (by giving the student different sets of facts and/or figures to enter or post) are provided. Each sample item contains an answer--in many instances, criteria specific to the types of records which the student must produce are also included along with a sample of the record. In addition to the specific criteria provided in each objective, general criteria for evaluating the student's work include legibility of entries and conformity to the sample item, or to textbook or classroom practice. (CP)