The preparation of an accounting practice set

Abstract

The purpose of this study was to write a high school level accounting practice set using basic accounting procedures in the context of the position of church treasurer. The process of writing a practice set was studied. This process first involves making basic decisions defining the limits of the set. Then the tasks to generate work must be written and all necessary materials gathered. Teaching materials such as answer keys and a test must be written. The practice set written for this study used basic accounting forms supplied by the Montana Conference of Seventh-day Adventists. The general forms and data were originated by the researcher, as were the teaching materials. The recommendations made at the completion of this study center around production of the practice set. Adequate testing of the set would need to be done. Marketing potential would need to be determined as would the cost of production.