close

Вход

Забыли?

вход по аккаунту

?

The effects of the use of adding machines on the arithmetical ability of bookkeeping students

код для вставкиСкачать
THE EFFECTS OF THE USE OF ADDING MACHINES
ON THE ARITHMETICAL ABILITY OF BOOKKEEPING STUDENTS
A Thesis
Presented to
the Faculty of the School of Education
The University of Southern California
In Partial Fulfillment
of the Requirements for the Degree
Master of Science in Education
by
Jay Wilson Cummings
June 1941
UMI Number: EP53994
All rights reserved
INFORMATION TO ALL USERS
The quality of this reproduction is dependent upon the quality of the copy submitted.
In the unlikely event that the author did not send a complete manuscript
and there are missing pages, these will be noted. Also, if material had to be removed,
a note will indicate the deletion.
Dissertation PWisMng
UMI EP53994
Published by ProQuest LLC (2014). Copyright in the Dissertation held by the Author.
Microform Edition © ProQuest LLC.
All rights reserved. This work is protected against
unauthorized copying under Title 17, United States Code
ProQuest LLC.
789 East Eisenhower Parkway
P.O. Box 1346
Ann Arbor, Ml 48106- 1346
O
T h is thesis, w r it t e n u n d e r the d ir e c t io n o f th e ^ J j^ J ? ,
C h a ir m a n o f the candidate*s G u id a n c e C o m m itte e
a n d a p p r o v e d by a l l m em bers o f the C o m m itte e ,
has been p resen ted to a n d accepted by the F a c u lt y
o f the S c h o o l o f E d u c a t io n in p a r t i a l f u l f i l l m e n t
o f the re q u ire m e n ts f o r the degree o f M a s t e r o f
Science in E d u c a tio n .
Datel^..h...l^. .........
Guidance Com m ittee
E. G. Blackstone
Chairm an
P. J. Weersing
Irving R. Melbo
TABLE OF CONTENTS
XxE
THE PROBLEM . . . ..................... ". .
The problem
Minor problems
. ..
.......
11
.............
2
REVIEW OF RELATED STUDIES..................
3
Social uses of arithmetic ................
4
. Business arithmetic textbooks .............
5
A study of everyday uses of arithmetic
. ..
6
Mathematical requirements of commercial
..
7
. ..
8
positions open to high school graduates
Summary of reviews of related studies
THE METHOD OF PROCEDURE....................
Preliminary situation
. ..
10
10
Period of time of the study..............
11
Procedure of the study
11
..................
Testing materials rev i ew e d
. ..
13
..............
16
Results of the arithmetic tests . . . . . . .
16
Results of the bookkeeping tests
16
COMPARISON OF TESTING SCORES
.........
Comparison of scores in arithmetic and
bookkeeping ...........................
17
Explanation of tables ..................
17
Comparison of arithmetic and bookkeeping
groups with their I.Q,. scores . . . . . . .
23
iii
CHAPTER
PAGE
V.DIVISION OF CLASS GROUPS . . . . . . . . . . . .
Based on arithmetic scores........
Based on I.Q,. scores
26
.............
Based on bookkeeping s c o r e s ......
Summary of class grouping
.....
26
30
.......
VI.. TESTING RESULTS AFTER SIX MONTHS....
Arithmetic testing
26
33
38
..........
38
Class using adding machines, .
...........
38
* Class not using adding machines
.......
47
Bookkeeping progress comparisons . . . . . . .
51
Arithmetical progress of class using machines
48
Arithmetical progress of class not using
machines ..................
Summary.
.......
48
...........................
54
...........
55
VII. SUMMARY AND CONCLUSIONS
Summary
..............
Conclusions
.......................
55
55
Recommendations.......................... .56
BIBLIOGRAPHY
..............
57
LIST OF TABLES
TABLE
PAGE
I. Arithmetic Scores Before Class Division . . . .
18
II. Distribution of Arithmetic Scores . . . . . . .
19
III. Bookkeeping Scores Before Class Division
...
IY. Distribution of Bookkeeping S c o r e s ...
Y. I.Q,. Scores of Students of Bookkeeping
gi
g'g
....
£4
VI. Distribution of I.Q,. Scores......... .......
£5
VII. Class Division Based on Arithmetic Scores . . .
£7
VIII. Class Division'Based on I.Q. Scores....
IE. . Class Division Based on BookkeepingScores
X. Arithmetic Scores After Six M o n t h s ...
51
.
.
3.4
37
XI. Distribution of Arithmetic Scores After Six
Months
......................... ..
XII. Arithmetic Scores After Six Months of
Assigned to Use Machines
.
Class
.............
XIII. Arithmetic Scores After Six Months of
Assigned Not to Use Machines
.
39
40
Class
.........
4£
XIY. Comparison of Arithmetic Scores After Six Months
Class Assigned to Use M a c h i n e s....
44
XY. Comparison of Arithmetic Scores After Six Months
Class Assigned Not to Use Machines
.....
45
XYI. Summary of Comparison of Arithmetic Scores After
Six Months
.........
46
V
TABLE
PA®
XVII. Composite of Scores Arithmetic and Bookkeeping
of Class Assigned to Use Machines . .. . . .. .
4-9
XVIII. Composite of Scores Arithmetic and Bookkeeping
of Class Assigned Not to Use Machines . . .
.
XIX* Bookkeeping Scores After Six' Months . . . . . .
50
52
XX. Distribution of Bookkeeping Scores After Six
Months
’............
.
53
CHAPTER I
THE PROBLEM
It is a controversial question whether the free use
of adding or calculating machines by students of bookkeeping
tends to increase their arithmetical ability more than a
strict adherence to mental solutions of arithmetical problems.
Some teachers contend that the free use of adding
machines increases arithmetical ability of bookkeeping stu­
dents because the mind is greatly relieved of the mental
effort during calculations, being concerned only with the
outline of the process necessary for solution of-the problem.
They think that the mechanical operation of the machine be­
comes largely a habit and does not interfere with the problem­
solving activities of the mind, and when the process of
solution has been decided, concentration can be made upon the
mechanics of machine operation and thus assure a correct
solution.
Other teachers think that the use of the adding
machine acts as a distractor to the mental processes.
Too
much attention is taken away from problem solution in order
properly to manipulate the machine.
Or, unless each book­
keeping student.is equipped with an individual machine at his
own desk, the student’s attention is diverted when he walks
across the room to a machine.
Unless a large number of
machines are available, students will waste their time wait­
ing for their.turns to use a machine. •
With the possible exception of long problems in
addition, as when taking a trial balance, most of the prob­
lems in arithmetic found in the. bookkeeping course are not
very long or involved.
However, there are many problems in­
volving both common and decimal fractions, percentage, and
discount in addition to problems in addition, subtraction,
multiplication and division.
Many of the problems involve
two or more different processes for their solution whether a
machine is used or the student must rely upon his own mental
ability for speed and accuracy of solution.
. The major problem is whether the use of an adding
machine increases the arithmetical ability of the bookkeeping
student more than a strict dependence upon his own mental
ability.
Some minor points which the experiment might reveal
would be (1) whether the use of machines helped to increase
bookkeeping efficiency by requiring less time for completion
of exercises, and (2) whether the use of the machines tended
to increase the bookkeeping abilities of the class and be
revealed by a higher average of scores in the regular book­
keeping tests.
CHAPTER II
REVIEW OF RELATED STUDIES
Studies have been made to determine the arithmetical
needs of individuals employed as office workers in many dif­
ferent kinds of business such as insurance, manufacturing,
retail store clerks, salesmen of different, commodities; the
arithmetical needs of skilled and semiskilled trade workers;
and the arithmetical needs of housewives and home owners*
Each of these studies has shown that the arithmetic textbook
writers have shown little concern about the needs of in­
dividuals*
They continue to fill their books with a great
mass of material that never will be needed by the average
individual.
Because so much of the student’s time is consumed in
gathering some familiarity about many topics, not enough
time is permitted to make them really proficient in those
arithmetical skills most needed in life’s occupations*
The
great majority of teachers of arithmetic are not aware of
the degrees of skill attained, nor do they know what learning
difficulties are present that prevent the student from
attaining satisfactory skills*
Usually, arithmetical skill deficiency is not discov­
ered until employment is secured, or until the individual
realizes later in his life activities when he suffers an
4
economic loss or is compelled to seek the help of others.
Guy M. Wilson^ found from his study of social uses of
arithmetic that the textbooks are burdened with nonessential
problem material*
From his survey, he found forty-three
types of arithmetical processes used.
But from his analysis
it was learned that only six types of problems were needed
by 90 per cent of the cases interviewed.
These six processes that were the only needs of 90 per
cent of the individuals, in the order of use frequency, are:
1. Multiplication (whole numbers)
2. Addition
(whole numbers)
5. Subtraction
(whole numbers)
4. Division'
5. Fractions
6. Accounts
A seventh process, percentage, would have added S per
cent to the usage total.
None of the other thirty-six
processes were used by as much as 1 per cent of the group.
A. 0. Bowden2 found from his 1929 study that the
^ Guy M. Wilson, A Survey of the Social and Business
Usage of Arithmetic (Teachers College Contributions to
Education, No. 100. New York: Teachers College, Columbia
University, 1919) , p. 35.
2 A. 0. Bowden, Consumers Uses of Arithmetic; an In­
vestigation to Determine the Actual Uses Made of Arithmetic
in Adult Social Life, Exclusive of Vocational Uses (Teachers
College,Contributions to Education, No. 340. New York:
Teachers College, Columbia University, 1929), 69 pp.
arithmetic textbooks contained 85 per cent more problem
process material than would be needed♦ He found that 60 per
cent of the individuals in his study never used more than
the first four fundamental operations as named by Guy M.
Wilson.3
A study of "Business Arithmetic Textbooks," by 1. R.
Bassett4 reveals that the schools are not teaching arithme­
tic in harmony with the needs of business*
The schools con­
tinue to use textbooks that are written without regard to
the needs of business workers*
He cites several well-known
authorities, including Cameron Beck, 5 Personnel Director of
the New York Stock Exchange; Earl W. Kempton,^ Educational
Director of the American Steel and Wire Company, Cleveland,
7
Ohio; Ira W* Kibby, Director of Business Education, State
Board of Education of California; Dr* F. I* Weersing,8
School of Education, The University of Southern California,
Los Angeles, California.
3 Wilson, op. clt*, p. 35.
4 E. R. Bassett, "Business Arithmetic Textbooks,"
(unpublished Master’s thesis, The University of Southern
California, Los Angeles, 1934), pp. 15-32.
^ Ibid., p. 15.
° boc. clt.
7 boc. cit.
8 Ibid., p. 23*
6
A survey of the arithmetic used by workers in busi­
ness occupations in California^ made by the California
Bureau of Business Education caused them to come to the con­
clusion that the secondary schools should offer remedial
work in arithmetic,
A study of the essential everyday uses of arithmetic
made by Katherine Spiers,^ included the following topics
in the order given;
1. Cash accounts, children and family expense.
2. Addition, including fractions.
3. Checks and paying bills.
4. Multiplication of fractions*.
5. Subtraction of fractions.
6. Banking operations
In-this same study, it was learned that the essentials
required in arithmetical knowledge
1. Addition (whole numbers)
byemployingfirms were:
100 per cent of firms
2. Multiplication (whole numbers) 98 per cent of firms
3. Division (whole numbers)
92 per cent of firms
9 "Arithmetic Used by Workers in Business Occupations,”
(unpublished survey of the California Bureau of Business
Education, Sacramento, California, November, 1931), 4 pp.
10 Katherine Spiers, ,fA Study of Eliminations, Inclu­
sions, and Social and Business Requirements of Arithmetic,”
(unpublished Master's thesis, University of California,
Berkeley, California, 1921), pp. 87-96.
7
4. Subtraction (whole numbers)
88 per cent of firms
5. Decimals
82 per cent of firms
6. Fractions
78 per cent of firms
7. Percentage
62 per cent of firms
Lucien Blair Kinney11 found in his study of 828 inter­
views representing 4,812 workers that the calculating machine
enters into the daily use of a considerable percentage of
clerical workers.
It appears that machines are used extensively by
clerical workers who perform operations with whole
numbers. Most of those who use an adding machine, how­
ever, use it for only a part of their calculations.
In the other calculations with whole numbers, the pro­
portion of clerical workers who use a machine occasion­
ally is small. This may be due to the fact that it is
quicker for one who is not accustomed to a machine to
subtract, multiply, or divide without a machine than to
use one. This is not the case with a long column of
addition.
The number of clerical workers who have no occasion
to use decimal fractions is much greater than the pro­
portion who have no occasion to perform the operations
in whole numbers. About one-third of those who use
decimals, perform the operations entirely on the machine.
This proportion is much greater than in whole numbers.
The reason is that common fractions cannot be handled
on a calculating machine and have to be converted into
decimals.
Kinney goes on to say that the fractions that most
frequently occurred in business were mainly fractions of
Lucien Blair Kinney, "The Mathematical Requirements
of Commercial Positions Open to High School Commercial
Graduates," (unpublished Doctor’s dissertation, The University
of Minnesota, 1931 reprint loaned by the University of
Minnesota).
pounds, yards, feet, dozens, or gross*
Consequently, it was
found that the fractions 1/2, 1/3, 1/4, 1/6, and 1/8 consti­
tuted 93*6 per cent of those that were used.
Summary of reviews of related studies. Studies that
have been made of the arithmetical needs of individuals em­
ployed as office workers in many kinds of business, of
salesmen of different commodities, skilled and semiskilled
trade workers, and the needs of housewives and home owners
show that the writers of arithmetic textbooks have shown
little concern about the needs of individuals.
They continue
to fill their books with a great mass of material that never
will be needed by the average individual.
Usually, arithmetical skill deficiency is not discov­
ered until employment is secured, or until the individual
realizes later in his life activities when he suffers an
economic loss or is compelled to seek the help of others.
Guy M. Wilson found from his study of social uses of
arithmetic that the textbooks are burdened with nonessential
problem material.
He found forty-three types of arithmetical
processes used, but his analysis revealed that only six types
of problems were needed by 90 per cent of the cases inter­
viewed.
A. 0. Bowden found from his 1929 study that the
arithmetic textbooks contained 85 per cent more problem
9
material than would be needed*
He found that 60 per cent of
the individuals in his study never used more than the first
four fundamental operations as named by Guy M* Wilson*
S* R. Bassett made a study of "Business Arithmetic
Textbooks," which reveals that the schools are not teaching
arithmetic in harmony with the needs of business*
He cites
several well-known authorities who confirm his findings*
A survey of the arithmetic used by workers in the
business occupations in California was made by the California
Bureau of Business Education.
They came to the conclusion
that the secondary schools should offer remedial work in
arithmetic*
Lucien Blair Kinney found in his study of 822 inter­
views representing 4,812 workers that the calculating machine
enters into the daily use of a considerable percentage of
clerical workers.
He also found that the fractions that most
frequently occurred in business were 1/2, 1/3, 1/4, 1/6, and
1/8, constituting 93*6 per cent of those that were used.
CHAPTER III
THE METHOD OF PROCEDURE
Preliminary situation. In order to obtain two classes
in bookkeeping as nearly identical in- ability as possible, a
series of tests in arithmetic and in bookkeeping were given
to forty students of bookkeeping.
student was obtained.
Also, the I.Q.’s of each
These forty bookkeeping students were
divided into two classes, one of which was provided with.one
adding machine for each two students; the other class was
denied the use of any mechanical aid during the period of
the experiment.
Each class was taught by the same teacher.
The class
periods were the same in length of time, and both classes
were scheduled during the afternoon of the school day.
Each bookkeeping class numbered twenty students at
the beginning of the experiment, but due to dropouts and
transfers, the number was two or three less at the end of
the six-month interval.
The classes were made up of tenth grade and eleventh
grade students, as equally divided as was possible from the
results of the arithmetic tests, the bookkeeping tests, and
their I.Q,. scores.
The experiment was conducted at the
Orange Union High School, Orange, California.
The machines provided for the use of the group of
11
students assigned to mechanical aids for their arithmetical
problems incidental to their bookkeeping work were:
2 Sundstrand adding machines - 10-key type
2 Victor adding machines - 9-bank type
2 Monroe calculating machines - crank driven type
2 Comptometers - key driven type
2 Burroughs bookkeeping machines set for addition- subtraction
10 machines - one for each two students
Period of time*
The experiment extended over a period
of six months of the school year*
During this interval, one
bookkeeping class was denied the use of any mechanical aid
for their related arithmetic.
The other bookkeeping class
was encouraged to use mechanical aid whenever possible.
The
individuals were given personal instructions on the operation
of each type of machine, and additional help was-given when­
ever needed.
No arithmetical instruction was given to the
other bookkeeping class, except to explain interest calcula­
tions.
Procedure. Early in October, the tests in arithmetic
and mental ability were given.
Five bookkeeping tests were
given on bookkeeping theory as the classes progressed in
their beginning work.
The arithmetic tests were Schorling-Clark-
12
Potter.*1* The 1.^. test was the Terman Group Test of Mental
Ability.2
From the results of the arithmetic tests, see Table
VII, page 27, two classes were arranged with each group con­
taining students matched with equal scores.
This preliminary
grouping was compared with a grouping resulting from their
bookkeeping scores.
grouping.
The comparison revealed a very accurate
The standard error of means was 2.4, and the
standard difference of error of means was only 3.95, which
reveals a high degree of accuracy in grouping based on either
the arithmetic scores or the bookkeeping scores.
When the I.Q. of each student in the two groups was
matched and a frequency table was constructed, it was again
found that the comparison revealed a very accurate grouping.
The standard error of means was 2.08, and the standard dif­
ference of error of means was only 3.75.
As nearly as was possible, an equal number of tenth
and eleventh grade students were placed in each group.
This
was done so as to have the two classes divided as nearly .
equal as possible based upon their physical ages.
1 Schorling-CIark-Potter Arithmetic Test, Form A
(The World Book Company, Yonkers-on-Hudson, New York).
2 -Terman Group Test of Mental Ability, Grades Seven
to Twelve (The World Book Company, Yonkers-on-Hudson, New
York).
15
One class was given access to the ten machines
previously mentioned and was encouraged to use them whenever
an opportunity was provided in the solution of arithmetical
problems presented itself in their bookkeeping work*
The
majority of problems were in addition, multiplication and
subtraction of whole numbers, or in dollars and cents.
The
second class was denied the use of any mechanical aid and
all arithmetical problems were solved at their desks.
Testing materials reviewed. The test in arithmetic
used in this study was the Schorling-Clark-Potter Arithmetic
Test, published by The ?/orld Book Company.
The authors are
Raleigh Schorling, John R. Clark and Mary A Potter.
made up of two tests, Form A and Form B.
upon 3,545 cases.
It is
Norms are based
The reliability coefficient between the
two forms for a single grade is .85.
It consists of six
sections:
1. Addition
10 problems
2. Subtraction
10 problems
5. Multiplication
17 problems
4. Division
16 problems
5. Fractions, Decimals
Per cents
37 problems
6. General list
Total
10 problems
100 problems
14
The first four sections of these tests include examples in
integers, fractions, decimals, and denominate numbers.
The
general list includes problems on averages, ratio and pro­
portion, interest, and discount (sales discount).
The New Stanford Arithmetic Test (for ninth grade).
The authors are Truman L.. Kelley, Giles M. Euch, and Lewis
M. Terman.
It is made up of four tests, Forms V, W, X, Y.
The World Book Company is the publisher.
Otis Arithmetic Reasoning Test. The author is Arthur
S. Otis.
It is composed of•two tests, Form A and Form B.
It is for grades four to twelve.
The World Book Company is
the publisher.
!
Objective Tests in Business Mathematics. The author
is R. Robert Rosenberg.
It consists of a series of six
achievement tests in business mathematics.
Gregg Publishing
Company offers this test.
Progressive Achievement Tests. The authors are E. W.
Tiegs and W. W. Clark.
Test 3 is on Mathematical Reasoning,
Test 4 is on Mathematical Fundamentals.
and Form B.
It comes in Form'A
California School Book Depository is the pub­
lisher. Terman Group Test of Mental Ability. The author is
Lewis M. Terman.
This test is for determination of I.Q. and
Mental Age for grades seven to twelve.
Company is the publisher.
The World Book
15
Bookkeeping Tests. The author is Paul L. Carlson.
Portions of his tests were used for the testing of each
chapter of the "bookkeeping text. -South-Western Publishing
Company publishes this testing series.
The tests given at the beginning of this experiment
were Schorling-Clark-Potter Arithmetic Tests, Form A, the
Terman Group Test of Mental Ability for I.Q,. scores, and a
series of five chapter tests in bookkeeping theory taken from
Paul L. Carlson’s Bookkeeping Tests written for the SouthWestern Publishing Company.
Results of these tests showed a
high degree of correlation as a basis for division of book­
keeping students into two class groups.
At the end of a six-month period, Form B of ShorlingClark-Potter Arithmetic Tests was given, and bookkeeping
theory tests from the same source were used.
CHAPTER' IY
COMPARISON OF SCORES
The comparison of the scores made at the beginning of
this experiment in arithmetic and in bookkeeping reveal no
appreciable difference in the mean or the median scores.
Results of the arithmetic tests. The Schorling-ClarkPotter Arithmetic Test, Form A, given to forty students in
two bookkeeping classes early in October, revealed some very
important facts as shown in Table I, page 20.
From a pos­
sible score of one hundred, the student scores ranged down­
ward from ninety-three to nine.
The mean was a score of
54.6; the median was a score of fifty-one.
An extremely wide
range of arithmetical ability was revealed by this test.
There were many students who made errors in problems
involving addition, subtraction, multiplication and division
of integers.
However, the greatest number of errors occurred
in the problems involving fractions, decimals and percentage.
Many papers did not show one correct answer to these types
of problems.
Results of the bookkeeping tests. Five tests were
given covering the progress of each student in bookkeeping
theory.
From the cumulative totals, a distribution of scores
revealed a range from 106 downward to forty-three.
(Table
Ill, page 21).
The mean was a score of 75.8 and the median
score was 72.3.
(Table IY, page 22).
Comparison of scores in arithmetic and bookkeeping.
Computations revealed a standard error of means of 2.4.
standard error of difference of means was 3.93.
The
This shows
that no appreciable difference existed between the ability
of students in arithmetic and their ability in bookkeeping
as a group.
From these results it was not a difficult task to
assign students into two class groups so as to have each
group have an equal range of ability in both arithmetic and
bookkeeping.
These scores were compared with those made by the same
group of students at the end of the six-month interval to
determine the general progress in bookkeeping ability.
The
results of bookkeeping progress is then compared with the
progress in arithmetical ability.
Explanation of tables.
1. Schorling-Clark-Potter Arithmetic Test, Form A.
This was the test first given to the entire group of
forty bookkeeping students before a division was made into
two class groups.
Previous to this time, the two classes
had received identical instruction in bookkeeping theory by
the same instructor during two afternoon periods.
18
TABLE I
'ARITHMETIC SCORES BEFORE CLASS DIVISION
Possible
score
100
99
98
97
96
95
94
93
92
91
•90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74 73
72
71
70
69
68
67
66
65
64
63
62
61
60
59
58
57
Number of
students
1
2
1
1
1
2
2
1
Possible
score
56
55
54
53
52
51
50
49
48
47
46
45
44
43
42
41
40
39
38
37
36
35
34
33
32
31
30
29
'28
27
26
25
24
23
22
21
20
Number of
students
1
1
2
1
1
1
1
2
1
1
2
1
1
1
1
2
2
2
2
2
10
9
1
19
table
ii
DISTRIBUTION 03? ARITHMETIC SCORES
Number of
students
10
9
8
7
6
5
4
3
3
2
1
1
0
Score
range
to
rH
1
OS
03
1
O
rH
Score
02
to
O
CD
sjt
-sj*
1
I
1
02
to
to
lO
89-96
81-88
73-80
65-72
57-64
49-56
41-48
33-40
25-32
17-24
9-16
H
to
to
cO
02
o
O
CD
I
I
o
(D
CD
1
1
1
rH
o>
to
to
to
E>
CD
to
o>
1
o>
CD
1 students
3
1
6
6
4
6
5
3.
4
1
Mean score
Median score
54,6
51
so
The median arithmetic score was found to he fiftyone.
The mean was 51.4, with a standard deviation of 20.8.
Further calculations revealed a probable error of 3.IS.
2. Bookkeeping tests.
Five objective tests in bookkeeping theory were com­
piled by the selection of material from tests by Paul L.
Carlson,^ so that a test could be given for each chapter of
the text in bookkeeping that was studied before the time the
students were' divided into t?/o class groups.
The textbook used was Twentieth Century Bookkeeping
and Accounting, 17th Edition, by Baker, Prickett and Carlson,
published by South-Western Publishing Company.
The range of scores shown on page 22 show a high of
106 and downward to a score of forty-three.
These scores
are shown in distribution table, Table II, on page 19-.
median bookkeeping score was 72.34.
The
The mean score was 75.8
with a standard deviation of 16.08 scores.
Further calcula­
tions reveal a standard error of mean to be 2.4.
The stand­
ard error of difference between the arithmetic test and the
bookkeeping test was found to be 3.93.
This indicates no
significant difference between the two means. 2
^ Paul L. Carlson, Bookkeeping Tests for the SouthWestern Publishing Company, Cincinnati, Ohio.
2 Ernest W. Tiegs, Tests and Measurements in the Improvement of Learning (lie?/ York: Houghton Mifflin Company,
1939) ,' p7 368.
TABLE III
BOOKKEEPING SCORES BEFORE CLASS DIVISION
Possiblescore
110
109
108
107
106
105
104
103
102
101
100
99
98
97
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
Number of
students
1
1
1
2
1
2
2
1
1
1
1
3
1
2
3
Possible
score
69
68
67
66
66
64
63
62
61
60
59
58
57
56
55
54
53.
52
51.
50.
49.
48.
47
46
45,
44
43'.
.42.
41
40,
39
38
37
36
35,
34
33
32
31
30.
Number of
students
1
2
2
1
1
1
1
1
1
2
1
1
1
•
1
TABLE IY
DISTRIBUTION OF BOOKKEEPING SCORES
Number of
students
10
9
8
8
7
6
5
4
3
3
2
1
1
0
Score
range
GO
1
CO
sH
in
i
as
o
to
i
to
i
W
IN
1
IN
m
tO
tO
cO
in ■. H
GO
IN
1
CO
IN
CO
1
a>
IN
o
CQ
os
Os
o
GO
o
i
1
rH
rH
1
rH
in
GO
tO
as
CN
a>
t
CO
o
rH
103-108
97-102
91-96
85-90
79-84
73-78
67-72
61-66
55-60
49-54
43-48
3
3
2
3
2
5
6
8,
5
2
1
Mean
75.8
Median
72.3
Standard error
of means
2.4
23
3* Terman Group Test of Mental Ability*
Testing of the fortjr members of the two bookkeeping
classes disclosed an I.Q. score ranging from 1*29 downward
to .71*
This represents.a very heterogenous grpup of mental
abilities for any group that is to receive the same instruc­
tions in any subject.
This wide range of ability made a
rather poor class for such exacting efforts as is necessary
in arithmetic and in bookkeeping.
However, it made it easy
to divide the pupils into two groups of about equal range of
abilities.
The number of students of the different I.Q. scores,
is found on page 24.
Table VI, on page 25, shows the dis­
tribution of I.Q.- scores on a frequency table.
The median score was found to be an I.Q,. of 102.75,
higher than a normal average of a class group.
However, the
median score in the arithmetic test was found to be 51.4, or
3 per cent above the actual midpoint of the one hundred prob­
lems in the test.
The mean I.$. score was 103.5, with a
standard deviation of 13.9 scores.
mean was found to be 2.08.
The standard error of
A comparison with the results of
the arithmetic test revealed a standard error of difference
of means of only 3.75.
A comparison with the results of the
bookkeeping test revealed a standard error of difference of
means of only 3.17.
TABLE V
I.Q. SCORES OF STUDENTS OF BOOKKEEPING
Score
1.30
1.29
1 •SB
1.27
1.26
1.25
1.24
1.23
1.21
1.20
1.19
1.18
1.17
1.16
1.15
1.14
1.13
1.12
1.11
1.10
1.09
1.08
1.07
1.06
1.05
1.04
1.03
1.02
1.01
1.00
0QQ
%t%/
.98
.97
.96
.95
.94
.93
.92
.91
.90
.89
•88
.87
.86
Number of
students
2
1
1
1
2
1'
I
1
1
1
1
1
1
1
1
2
1.
1
1
1
1^
2
1
1;
1
1
3
2
2
Score
.85
.84
.83 .
•82
.81
.80
.79"
.78
.77
.76
.75
.74
.73.
.72
.71
.70
Number of
students
25
TABLE VI
DISTRIBUTION OF MENTAL ABILITY SCORES (I.Q,.)
Number* of
students
10
9
8
7
6
5
4
3
2
1
1
1
0
Score
range
CO
o1
cti
<o
CO
o1
co
CO
1
a»
C"
CO
CO
i
00
CO
CO
I
CO
co
CO
CO
i
CO
o
rH
1
o>
o>
CO
o
rH
1
o
rH
129-133
124-128
119-123
114-118
109-113
104-108
99-103
94-98
89-93
84-88
79-83
74-78
69-73
2 students
2
1
5
45
4
57
3
1
0
1
to
rH
rH
I
o>
CO
rH
rH
1
rH
rH
rH
o
CO
CV2
rH
I
o>
rH
i— 1
Mean
103.5
Median
102.75
Standard error
of Means
2.08
00
<ra
rH
I
nH
C\2
rH
CO
CO
rH
1
CJ»
oa
rH
CHAPTER V
DIVISION OF CLASS GROUPS
Based on arithmetic scores. Because it was the pur­
pose of this problem to determine the effect upon the
arithmetical ability of bookkeeping students who used, or did
not use adding machines, ..a division of a group of bookkeeping
students into two class groups was first based upon the re­
sults of a test of arithmetical ability.
After the division
was made upon this basis, the two groups were compared by
tests in bookkeeping ability, and by a comparison of their
I.Q,. scores.
Each of these comparisons were found to be in
harmony with the first division made from the arithmetic test.
The results of this test in arithmetic is shown on
page 18, with scores ranging downward from ninety-three to
nine out of a possible one hundred score.
Starting at the
top of this list, an attempt was made to place an equal
number in each group of as nearly equal ability as was pos­
sible, yet keep the mean score of each group at the same point.
This helped to create a favorable attitude from the students.
There were students of equal abilities together in each class.
No one felt that he had been placed in a class arbitrarily.
Based on I.£. scores. The list of I.Q. scores for
the forty bookkeeping students is shown on page £4.
The
27
TABLE 711
CLASS DIVISION BASED ON ARITHMETIC SCORES
Possible
score
Assigned
to use
machines
100
99
98
97
96
95
94
93
92
91
90
89
Assigned
not to use
machines
*
'
93
88
87
86
85
84
83
82
81 •
80
79
78
77
76
75
74
73
72
71
70
69
86,86
83
78
72
69
68
67
66
67,67
69
28
TABLE VII (CONTINUED)
CLASS DIVISION BASED ON ARITHMETIC SCORES
Possible
score
65
64
63
62
61
60
59
58
57
56
55
54
53
52
51.
50
49
48
47
46
45
44'
43
Assigned
to use
machines
Assigned
not .to use
machines
65
60
- 59,59
61,61
60
55
53
50
50
48
45
44
43
4.9
41
40
39
38
37 '
36
35
34
33
32
31
41
41
39
38
35
35
34
29
TABLE VII (CONTINUED)
CLASS DIVISION BASED ON ARITHMETIC SCORES
Possible
score
SO
29
28
27
26
25
24
23
Assigned
to use
machines
Assigned .
not to use
machines
29
28
26
22
21
21
21
20
20
20
19
18
17
16
15
14
13
12
11
10
9
9
8
7
6
5
4
3
2.
1
20 students
20 students
30
scores range downward from 1.29 to .71.
Starting at the top
of the two groups just shown, the I.Q,. scores were matched
and the resulting group of scores were compared with those
of arithmetic grouping and found to "be very accurate.
Based on bookkeeping scores. The list of bookkeeping
scores for the forty bookkeeping students is shown on page
18.
The scores range downward from 106 to forty-three.
These scores were matched with the names as previously
divided into the two groups.
Comparisons made with the
arithmetical ability and the I.Q,. scores found the division
very satisfactory from the viewpoint of bookkeeping ability.
Summary of test grouping. The first division of the
forty bookkeeping students was made from, the resulting scores
from the arithmetic tests.
After the bookkeeping scores
were determined and the individual scores placed opposite the
names of students in each group, it was found that the groups
were very nearly equally divided.
In other words, if the
division of students into two groups had been first made upon
the basis of their bookkeeping scores, it would have compared
very favorably with the results of the arithmetic scores.
As a further approval of grouping, the I.Q,. scores
were matched with the names of the students in the two
groups.
The distribution of I.Q,. scores (see Table VIII,
pages 31-32) revealed that the grouping was equally
31
TABLE VIII
CLASS DIVISION BASED ON I.ft. SCOPES
Possible
score
1*30
1.29
1.28
1.27
1.86
1.25
1.24
1.23
1.22
1.21
1.20
1.19
1.18
1.17
1.16
1.15
1.14
1.13
1.12
1.11
1.10
1.09
1.08
1.07
1.06
1.05
1.04
1.03
1.02
1.01
1.00
.99
.98
Assigned
to use
machines
1.29
Assigned
not to use'
machines
1.29
1.26
1.25
1.21
1.18
1.18
1.17
1.16
1.14
1.13
1.11
1.10
1.09
1.08
1.07
1.06
1.04,1.04
1.03
1.01
1.00
.99
TABLE VIII (CONTINUED)
CLASS DIVISION BASED ON I.Q,. SCOPES
Possible
score
Assigned
not to use
machines
.97
.96
.96
.95
.94
.-92
.91
.90
.89'
.88
.90,.90
•89-
CD
•
.97
.96
.95
.94
.93
.92
.91
.90
.89
,88
.87
.86
.85
.84
.83
.82
.81
.80
.79
.78
.77
.76
.75
.74
.73
.72
.71
.70
Assigned
to use
machines
.79
.71
-
20 students
,
20 students
33
satisfactory*
The two classes were then given the same instruction
in bookkeeping, together with related arithmetic, by the
same instructor for a period of six months.
One class was
furnished with one adding machine for each two students.
They were frequently urged to use these machines freely for
all their problems in arithmetic that they could solve by
use of a machine.
The other class was denied the use of any
mechanical aid for their arithmetical calculations.
They
were urged to solve their own individual problems or seek
aid from the teacher.
At the end of this six-month period, the two groups
were again tested in arithmetical ability by using Form B
of the Sehorling-Clark-Potter Arithmetic Test used at the
beginning.
Testing to determine .bookkeeping progress was
also done.
See Table XVII, page 49, and Table X7III, page
50.
34
TABLE IX
CLASS' DIVISION BASED ON BOOKKEEPING SCORES
Score
110
109
108
107
106
105
104
103
102
101
100
99
98
97
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
Assigned
to use
machines
Assigned
not to use
machines
106
104
103
101
101
98
91
90
91
90
85
84
80
77
TABLE IX (CONTINUED)
CLASS DIVISION BASED ON BOOKKEEPING SCORES
74,74
74
73
71
70
71
o
74
73
72
71
70
69
68
67
66
65
64
63
62
61
60
59
58
57
56
55
54
53
52
51
50
49
48
47
46
45
44
43
42
41
40
Assigned
not to use
machines
o
Score
Assigned
to use
machines
68
66
65
64
66
65
63
62
61
60
56
57
56
55
53
50
43
20 students
20 students
CHAPTER VI
TESTING RESULTS AFTER SIX MONTHS
At the end of a six-month interval (October to April)
the Schorling-Clark-Potter Arithmetic Test, Form B, was
given to each bookkeeping class.
Fortunately, there were
very few dropouts during this period of time.
At the same time that the arithmetic tests were given,
current tests in bookkeeping were also given to determine
whether the students had improved their positions in their
respective groups.
Arithmetic testing. Table X, pages;.37-38, shows the
result of the second testing in arithmetical ability for the
entire group of forty students in the two bookkeeping classes,
Table XII, pages 40-41, shows the test scores in arithmetic
for the class assigned to use machines during the six-month
period.
Table XIII, pages 48-43, shows the test scores in
arithmetic for the class assigned not to use machines during
the six-month period*
Table XIV, page 44, shows the comparison of arithmetic
scores of the members of the class assigned to use adding
machines during the six-month period*
The class as a group
showed wonderful improvement in their arithmetical ability.
Fourteen of the twenty students showed an increase in
37
TABLE X
ARITHMETIC SCORES AFTER SIX MONTHS
sil
or<
October April
score
score
1
1
1
1
2
86
2
1
1
1
2
2
2
1
1
66
65
64
63
1
1
1
1
1
2
1
1
2
1
1
1
r lr l
1
1
H
1
1
1
1
2
HH
2
68
67
2
1
r|
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
69
1
> HH
87
2
2
2
rl
1
88
-
62
61
60
59
58
57
56
55,
54
53,
52
51
50
49
48
47
'46
45
44
43.
42
41
40
39
38
37,
36
35
34
33
32
31
30
29’
28
27
26
25
April
score
rH
99
98
97
96
95
94
93
92
91
90
89
-
October
score
I—I CQ CV2
00
Possible
score
1
1
1
38
TABLE X (CONTINUED)
ARITHMETIC SCORES■AFTER SIX MONTHS
Possible
score
October
score
April
score
Possible .October
score
score
April
score
24
23
22
21
2
20
2
19
18
17
16
15
14
13
12
11
10
9
1
8
.7
6
5
4
3
2
1
Mean score
Median score
Form A Test
October
51.4
Form B Test
April
64.4
Increase
13.0
51.'
65.1
14.1
59
TABLE XI
DISTRIBUTION OF ARITHMETIC SCORES AFTER SIX MONTHS
Number of
students
10
9
8
7
r
6
5
4
5
2
1
1
0
Score
range
O-
03
1
rH
<X2
CO
1
o
o
03
rH
1
lO
CO
co
wi
Score 98-104
91-97
84-90
77-83
70-76
63-69
56-62
49-55
42-48
35-41
28-34
21-27
to
to
t
CJ>
03
tO
1
to
in
o>
to
i
CO
to
t
o
oo1
CN
CO
00
1
Cs
Cs
o
o>
1
00
o-
CJi
1
rH
-o>
O
i
—1
1
oo
o>
1 student
2
35
4
5
6
2
4
1.
3
1
Mean
64# 4
Median
65.1
40
TABLE XII
ARITHMETIC SCORES AFTER SIX MONTHS
(CLASS ASSIGNED TO USE MACHINES)
Possible
score
100
99
98
97
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
69
68
67
66
65
64
63
October
score
April
score
1
1
1
1
2
1
1
1
1
1
1
2
1
1
.
Possible
score
62
61
60
59
58
57
56
55
54
53
52
51
50
49
48
47
46
45
44
43
42
41
40
39
38
37
36
35 •
• 34
33
32
31 •
30
29
28
27
26
25
October April
score
score
1
2
1
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
41
TABLE XII (CONTINUED)
ARITHMETIC SCORES AFTER SIX MONTHS
(CLASS ASSIGNED TO USE MACHINES)
Possible
score
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
o
w
1
October April
score score
1
1
Possible
score
October April
score
score
42
TABLE XIII
■ARITHMETIC SCORES AFTER SIX MONTHS
(CLASS ASSIGNED NOT TO USE MACHINES)
Possible
score
100
99
98
97
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
69
68
67
66
65
64
63
October
score
April
score
1
2
1
2
2
1
1
1
2
1
1
Possible
score
62
.61
60
59
58
57
56
55
54
53
52
51
50
49
48
47
46
45
44
43
42
41
40
39
38
37
36
35
34
33
32
31
30
29
28
27
26
25
October April
score
score
2
1
2
1
1
1
1
1
1 •
1
1
1
1
1
1
1
1
1
45
TABLE XIII (CONTINUED)
ARITHMETIC SCORES AFTER SIX MONTHS'
(CLASS' ASSIGNED NOT.TO USE MACHINES)
Possible
score
October
score
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
1
April
score
Possible
score
October
score
April
score
4(4
TABLE XIV
COMPARISON 'OF ARITHMETIC SCORES AFTER SIX MONTHS
(CLASS ASSIGNED TO USE MACHINES)
Student
Form A
October
Form B
April
'Points
improved
5
10
12
31
13.
1
2
3
4
5
93
69'
21
29
60
98
79
33
60
73
6
7
,8
9
10
41
4538
59
67
27
36
68,
■ 74
75
30
15
8
11
12
13
14
15
35
78
26
53
50
34
92
45
61
57
14
19
8
7
16
17
18
19
20
67
44
20 .
59
83
67
60
0
16
81
81
22
Not
improved
14
9
1
0
2
210
14 students improved a total of 210
points, an average of 15.
4 students decreased a total of 26
points, an average of 6-J-.
1 student with no change.
1 student dropped out.
‘26
45
TAELS XV
COMPARISON OF ARITHMETIC SCORES AFTER SIX MONTHS
(•CLASS ASSIGNED NOT TO USE MACHINES)
Student
Form A
October
Form B
April
Points
v improved
1
2
3
4
5
34
28
9
39
41
43
29
48
51
42
9
1
39
12
1
6
7
8
9
10
69
21
60 .
35
50
90
76
83
49
69
* 21
55
23
14
19
11
12
13
14
15
65
55
86
61
86
83
63
95
61
90
18
8
9
0
4
16
17
18
19
20
48
61
20
43
72
50
69
2
8
88
62
45
Points not
improved
288
17 students improved a total of 288
points, an average of 17*
.1 student decreased a total of 10
points.
1 student with no' change.
1 student dropped out.
20
10
46
TABLE XVI
SUMMARY OF COMPARISON OF ARITHMETIC SCORES
AFTER SIX MONTHS
Class assigned
to use
machines
Class assigned
not to use
machines
Number of students
increasing in ability
14
17
Number of students
decreasing in ability
4
1
Number of students with
no change in ability
1
1
Number of students
dropped out
1
1
20
20
15
17
Average number of
points increased
ability
Average number of
points decreased
ability
6i*
10**
* Four students made a lower score
**. One student made a lower score
From the above data it is plain (1) a definite im­
provement in arithmetical ability resulted from a study of
bookkeeping, and (2) those students not using adding machines
improved slightly more than those who did use adding machines.
47
ability by a total of £10 points, or an average improvement
of fifteen points each.
As the arithmetic test had one
hundred points, this means an improvement of 15 per cent.
Four of the students showed a decrease in arithmetical
ability by a total of twenty-six points, or an average de­
crease of six and one-half points.
efficiency of
per cent.
This means a decrease of
There was one student with no
improvement, and one student dropped out.
Table XV, page 45, shows the comparison or arithmetic
scores of the members of the class assigned not to use add­
ing machines during the six-month period.
This class as a
group showed more improvement than the class assigned to use
'adding machines.
Seventeen of the t?renty students showed an
increase in ability by a total of £88 points, or an average
improvement of seventeen points each.
in efficiency of 17.per cent.
This is an increase
Only one student showed a de­
crease in arithmetical ability, ten points.
There was one
student that made no improvement, and one student dropped out.
Table XI, page 39, indicates the Schorling-ClarkPotter Arithmetic Test, Form B, given in April showed a mean
score of 64.4, and a median score of 65.1.
Form A test
October
Form B test
April
Increase
Mean score
51.4
64.4
13.0
Median score
51.
65.1
14.1
Tables XVII and XVIII, pages 49-50, are a composite
of scores resulting from both the Form A and Form B arith­
metic tests, together with the bookkeeping scores of the
first quarter of the school year and the scores of the third
quarter— the six-month period of this study.
Table XVII, age 49, shows the data about the bookkeep
ing class assigned to use adding machines.
This table shows
that fourteen students made higher scores in the last arith­
metic test, totaling 210 points, or an average of fifteen
points each.
At the same time, four students made lower
scores totaling twenty-six points, or an average of six and
one-half points each.
There was one student who made the
same score on the second test, and one student dropped out.
This same table'shows the bookkeeping scores of the
first quarter of the school year, and the third quarter.
Two students received the same score position in their class
group, five students made a better score, eleven students
made a lower score, and two students dropped out before the
final examinations of the quarter and received no grade.
Table XVIII, page 50, shows data about the bookkeeping
class assigned not to use adding machines for the six-month
period.
This table shows that seventeen students made higher
scores in the arithmetic test, totaling 288 points, or an
average of seventeen points each.
At the same time, one
student made a lower score of ten points.
There was one
49
TABLE XVII
COMPOSITE OF SCORES - ARITHMETIC AND BOOKKEEPING
CLASS ASSIGNED TO USE MACHINES
Student
I.Q.
Arithmetic
Form A
Form B
October April
per cent
f
Bookkeeping
f
October April
per cent
1
2
3
4
5
1.29
1.14
1.03
.79
1.21
93
69
21
29
60
98
79
33
60
73
5
10
12
31
13
100
90
66
59
80
100
68
51
66
58
0
-22
-15
7
-22
6
7
8
9
10
.92
.97
.90
1.06
1.04
41
45
38
59
67
27
36
68
74
75
-14
- 9
30
15
:8
74
65
94
71
74
79
71
61
69
5
6
-33
- 2
out
11
12
13
14
15
.99
1.18
.96
1.08
.90
35
78
26
53
50
34
92
45
61
57
- 1
14
19
8
7
90
91
70
70
100
88
75
68
69
93
- 2
-16
- 2
- 1
- 7
16
17
18
19
20
1.10
.89
1.04
1.26
1.11
67
44
20
59
83
67
60
0
16
72
69
81
81
22
-2
63
-65
56
100
56
9
4
out
- 1
0
Arithmetic
14
4
1
1
student s increased 210
students decreased 26
student no change
student dropped out
Average increase 15 points
Average decrease 6 points
-
99
56
Bookkeeping
5 students
11 students
2 students
2 •students
increased 31
decreased 123
no change
dropped out
Average increased 6 points
Average decrease 11 points
50
TABLE XVIII
COMPOSITE OF SCORES - ARITHMETIC AND BOOKKEEPING
CLASS ASSIGNED NOT TO USE MACHINES
Student
I. Q.
Arithmetic
Form A
Form B
October April
per cent
Bookkeeping
♦
October April
per/cent
43
29
48
51
42
9
1
39
12
1
57
55
64
"-50
68
61
55
-51
57
65
90
76
83 ■
49
69
21
55
23
14
19
84
76
77
62
74
81
56
76
55
70
65
55
86
61
86
83
63
95
61
90
18
8
9
0
4
85
61
100
60
100
54
82
100
56
96
-31
21
0
- 4
- 4
48
61
20
43
72
50
69
2
8
43
71
53
91
66
47
76
4
5
out
-14
- 2
1
2
3
4
5
1.00
.91
.84
.89
.88
34
28
9
39 .
41
6
7
8
9
10
1.01
.95
.96
.71
1.16
69
21
60
35
,50
11
12
13
14
15
1.17
1.07
1.29
.90
1.25
IS
17
18
19
20
.94
1.18
.88
1.13
1.09
—
88
62
45
-10
studentsi increased 288
student decreased 10
student no change
student dropped out
Average increase 17 points
Average decrease 10 points
- 3-20
- 1
- 7
- 4
Bookkeeping
Arithmetic
17
1
1
1
77
64
4
0
-13
7
- 3
5
12
2
1
students increased 41
students decreased 106
students no change
student dropped out
Average increase 8 points
Average decrease 9 points
51
student who made the same score on the second test, and one
student dropped.out.
This same table shows the bookkeeping scores of the
first quarter of the school year and the third quarter.
Two
students received the same score in their class group, five
students made a better score, twelve students made a lower
grade, and one student dropped out before the third quarter
examinations.
. Table XIX, page 52, shows the bookkeeping scores re­
sulting from the tests at the end of the six-month interval.
There were only thirty-seven students who took this test.
V
Table XX, page 53, shows the distribution of the
bookkeeping scores resulting from the tests given at the end
of the six-month period.
These scores are shown in Table
XIX on page 52.
Computations reveal a mean score of 70.0, and a median
score of 68.14.
The standard error of the mean is 2.25, and
when compared with the bookkeeping test scores of October, a
standard error of differences between the means of 3.3 is
found.
This indicates that the relative bookkeeping ability
of the class as a whole is of no appreciable difference than
it was in:October.
October
April
Mean
75.8
70.0
Median
72.34
68.14
52
TABLE XIX
BOOKKEEPING SCORES AFTER SIX MONTHS
Possible
score
100
99
98
9?
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
’ Number of
students
2
1
1
1
1
1
1
1
1
2
1
Possible
score
73
72
71
70
69
68
67
66
65
64
63
62
61
60
59
58
57
56
55
54
53
52
51
50
49
48
47
Number of
students
1
1
1
3
2
1
1
1
2
1
1
3
2
1
2
1
55
TABLE -XX
DISTRIBUTION OF BOOKKEEPING SCORES AFTER SIX MONTHS
Number of
students
10
9
8
7
6
5
5
4
4
4
3
5
4
3
2
1
1
1
0
Score
o
o
rH
1
to
o>
to
o*
1
1— i
o>
96-100
91-95
86-90
81-85
76-80
71-75
66-70
61.65
56-60
51-55
46-50
o
o
1
to
o
00
1
CO
1
to
1—1
CO
00
to
o*
4 .students
1
1
2
4
3
7
4
5
5
1
to
£N
1
rH
O
O
D-1
to
to
LO
O
to
to
1
rH
to
to
1
LO
to
to
1
rH
O
to
1
to
to
Mean score
70.0
Median score
68.14
Standard error
of mean
2.25
Standard error of
difference of means 3.3
Summary. A study of Table XVII and Table XVIII, pages
49-50, reveals that students in bookkeeping show a great im­
provement in arithmetical ability during a period of six
months.
It will be seen, too, that those bookkeeping stu­
dents who were compelled to solve their bookkeeping arithme­
tic mentally made a greater progress in arithmetic than those
who were given the free use of adding machines.
CHAPTER VII
SUMMARY AND CONCLUSIONS
A number of significant facts seem to present them­
selves from this study*
During the study of bookkeeping,
the student is called upon to solve many problems in arith­
metic.
The majority of these problems are simple processes
of addition, subtraction, and multiplication.
However, there
are occasions where a knowledge of percentage is imperative,
and where the computation of interest is necessary.
There
are long columns of figures to be added when taking a trial
balance, and multiplication problems involving decimals.
Whether the use of adding machines helps to improve
the arithmetical ability of bookkeeping students, or whether
it retards their improvement, is not shown in a decisive'
*
manner from this study.
However, there does seem to be a
rather slight tendency for greater improvement in arithmeti­
cal ability when onljr mental ability is used for problem
solving*
The following rather significant facts do seem to be
important:
1. Nearly all students in bookkeeping improved in
arithmetical ability*
2. Those students who were compelled to use only their
mental faculties for problem solving do improve in
56
arithmetical ability slightly more than those who were given
free use of mechanical aids*
3.
There is a conservation of the time of students by
not having to make ready to use a machine.
4
’s* There is less confusion in the classroom when no
/machines are in use.
5. Students using machines do gain an additional
business skill.
6. It would be expensive to provide enough machines
to avoid confusion from noise and movement.
7* Mental calculations give confidence to the student.
Too often a student thinks the results obtained from the
machine is a correct answer— he is reluctant to check the
machine tape for a possibility of error.
Recommendations. From this study, the following
recommendations are suggested:
1. That students in bookkeeping be encouraged to rely
upon their mental abilities for solving arithmetical problems
occurring in the bookkeeping work, except long lists in
addition, and multiplication when proving invoices.
2. The gaining of an additional business skill in
machine operation is to be desired*
BIBLIOGKilPHY
BIBLIOGRAPHY
A.
BOOK
Tiegs, Ernest W., Tests and Measurements in the Improvement
of Learnings New York: Houghton Mifflin Company, 1959.
490 pp.
B.
PERIODICAL ARTICLES
Kinney, Lucian B., "Mathematical Requirements of Business,"
Journal of Business Education, VII (February, 1932),
pp. 15-14, (March, 1932), pp. 13-14.
C.
PUBLICATIONS OF LEARNED ORGANIZATIONS
"Arithmetic Used by Workers in Business Occupations." Un­
published survey of the California Bureau of Business
Education, Sacramento, California, November, 1931. 4 pp.
Beck, Cameron, "The Necessity of Closer Relationship Between
Business and the Schools." Monograph report prepared
for the Business Education Division of the National
Education Association Convention, July, 1930. 48 pp.
Bowden, A. 0., Consumers Uses of Arithmetic; an Investigation
to Determine the Actual Uses Made of Arithmetic in Adult
Social Life, Exclusive of Vocational Uses. Teachers
College Contributions to Education, No. 340. New York:
Teachers College, Columbia University, 1929. 69 pp. *
"Commercial Workers’ Biographical Survey." Unpublished
survey of the Los Angeles Department of Education, Los
Angeles, California, 1924. 4 pp.
Kibby, Ira W., "Arithmetic Used by Workers in Business
Occupations." Unpublished survey of the California
Bureau of Business Education, Sacramento, California,
November, 1931. 4 pp.
, "What Arithmetic Should be Taught in the Secondary
Schools." Mimeographed report of the California Bureau
of Business Education, Sacramento, California, 1932, p. 3.
59
Wilson, Guy M., A Survey of the Social and Business Usage
of Arithmetic. Teachers. College Contributions to
Education, No. 100. New York: Teachers College, Columbia •
University, 1919, p.. 35.
X). UNPUBLISHED MATERIALS
Bassett, E. R., "Business Arithmetic Textbooks." Unpublished
Master’s thesis, The University of Southern California,
Los Angeles, 1934. 118 pp.
Fisk, William, "The Relation Between Business Arithmetic and
Business Practice." Unpublished Master’s thesis, The
University of Southern California, Los Angeles, 1926.
126 pp.
Kinney, Lucien Blair, "The Mathematical Requirements of
Commercial Positions Open to High School Commercial
Graduates." Unpublished Doctor’s dissertation, University
of Minnesota, 1931. (Reprint loaned by the University
of Minnesota Loan Library.)
McCall, Beth Ada, "The Contribution to Skill in Arithmetic
Made By a Study of the Use of a Calculating Machine."
Unpublished Master’s thesis, The University of Southern
California, Los Angeles, 1931. 69 pp.
Putman, Helen, "A Study to Determine the Arithmetical
Processes Used by f/orkers in Offices." Unpublished
Master’s thesis, The University of Southern California,
Los Angeles, 1936. 134 pp.
Spiers, Katherine, "A Study of Eliminations, Inclusions,
and Social and Business Requirements of Arithmetic."
Unpublished Master’s thesis, University of California,
Berkeley, California, 1921. 223 pp.
Документ
Категория
Без категории
Просмотров
0
Размер файла
2 273 Кб
Теги
sdewsdweddes
1/--страниц
Пожаловаться на содержимое документа