The development of a proficiency examination in Accountancy 221 for the Department of Accountancy at Northern Illinois University
Held, Robert George
MetadataShow full item record
It was the purpose of this study to devise a proficiency examination for Accountancy 221, the first required course in the Department of Accountancy at Northern Illinois University. Several elementary accounting textbooks were selected and analyzed to determine material that was common to these textbooks. Course objectives for Accountancy 221 and final examinations previously administered in the course were also reviewed. Subjective and objective tests were considered, in order to determine the type of examination which would be most suitable for an accounting proficiency examination. A proficiency examination was then constructed and administered to students completing one semester of accounting instruction in the spring of 1967. The proficiency examination was found suitable for measuring a student’s knowledge of Accountancy 221. The examination covered those topics which would normally be presented in the first semester of elementary accounting and an analysis of the test scores further indicated the adequacy of the examination. Recommendations, based upon this study, were as follows: 1. To make a form of this examination available to students at the beginning of each semester. 2. To prohibit the use of the examination for the purpose of removing a failure in Accountancy 221. 3. To weight each question equally and require a score of 70 per cent for passing. 4. To study the performance in advanced accounting courses of those persons passing the proficiency examination, in order to determine its value as a testing device. 5. To encourage the development of proficiency examinations for other courses offered in the Department of Accountancy at Northern Illinois University; particularly at the freshman and sophomore levels.