AN ANALYSIS OF FIRST-YEAR BOOKKEEPING TEXTBOOKS

It is the purpose of the study to make a summarization of the material that is being taught in first-year bookkeeping, with a possible value to boards to education and school administrators in the selection of bookkeeping textbooks. The study should make available to the business teacher references for use in instructing bookkeeping classes. Nine first-year bookkeeping texts were obtained from publishers. A list of possible points to be used for a proper analysis was made. The classification used in the analysis was a follows: the aims and objectives of each text; the method of approach; the order of presentation of topics; the amount of space devoted to each topic; the books of entry; the auxiliary books; the special column journals; the differences in laboratory materials; the business forms; the types of business organizations presented; pupil aids and illustrations; and the terminology used