ERIC Number: ED171767
Record Type: RIE
Publication Date: 1970
Reference Count: N/A
Business Education--Bookkeeping. Grades 10-12.
Instructional Objectives Exchange, Los Angeles, CA.
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)
Descriptors: Banking, Banking Vocabulary, Bookkeeping, Business Education, Business Skills, Cognitive Tests, Curriculum Guides, Educational Objectives, High Schools, Item Banks, Payroll Records, Performance Tests, Recordkeeping, Secondary School Curriculum, Test Items, Tests, Vocabulary Skills
Instructional Objectives Exchange, P. O. Box 24095, Los Angeles, California 90024 ($9.95)
Publication Type: Guides - Classroom - Teacher; Tests/Questionnaires
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC. Div. of Comprehensive and Vocational Education Research.; California Univ., Los Angeles. Center for the Study of Evaluation.
Authoring Institution: Instructional Objectives Exchange, Los Angeles, CA.