Business Education in Secondary Schools a Report of the Commission On the Reor
Business Education in Secondary Schools a Report of the Commission On the Reor
United States Dept of the Interior
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Teacher to master the fundamentals of the efficiency type of business organization. Conduct, punctuality, initiative, attitude toward work, attention to details, and general dependability are some of the qualifications that may be considered in fixing the credit that each pupil is to receive. 5. ADVANCED BOOKKEEPING: TWELFTH YEAR. For those students who plan to enter business through the book- keeping channel, and those who expect to enter the accounting field ultimately, advanced bookkeeping s...hould be offered as an elective in the twelfth year. SUGGESTIONS. 1. More difficult opening entries should be given. 2. Corporate books, including those that are peculiar to this form of business organization, may be treated more thoroughly than could be done in the tenth year before the pupil had studied the corporation in commercial law and economics. 3. Modern cost accounting should here receive the attention its importance deserves. 4. More difficult balance sheets and trading and profit and loss statements may be presented.
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