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A Survey of Job Activities of Entry-Level Employees in Accounting/Bookkeeping/Recordkeeping Positions in Relation to the Michiga

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A Survey of Job Activities of Entry-Level Employees in Accounting/Bookkeeping/Recordkeeping Positions in Relation to the Michiga Western Michigan University ScholarWorks at WMU Master's Theses Graduate College 8-1978 A Survey of Job Activities of Entry-Level Employees in Accounting/Bookkeeping/Recordkeeping Positions in Relation to the Michigan Vocational/Technical Program Performance Objectives for Bookkeepers with Implications for Secondary School Curriculum Kathryn R. Tomaszewski Follow this and additional works at: https://scholarworks.wmich.edu/masters_theses Part of the Curriculum and Instruction Commons, and the Secondary Education Commons Recommended Citation Tomaszewski, Kathryn R., "A Survey of Job Activities of Entry-Level Employees in Accounting/ Bookkeeping/Recordkeeping Positions in Relation to the Michigan Vocational/Technical Program Performance Objectives for Bookkeepers with Implications for Secondary School Curriculum" (1978). Master's Theses. 4068. https://scholarworks.wmich.edu/masters_theses/4068 This Masters Thesis-Open Access is brought to you for free and open access by the Graduate College at ScholarWorks at WMU. It has been accepted for inclusion in Master's Theses by an authorized administrator of ScholarWorks at WMU. For more information, please contact [email protected]. A SURVEY OF JOB ACTIVITIES OF ENTRY-LEVEL EMPLOYEES IN ACCOUNTING/BOOKKEEPING/RECORDKEEPING POSITIONS IN RELATION TO THE MICHIGAN VOCATIONAL/TECHNICAL PROGRAM PERFORMANCE OBJECTIVES FOR BOOKKEEPERS WITH IMPLICATIONS FOR SECONDARY SCHOOL CURRICULUM by Kathryn R. Tomaszewski A Project Report Submitted to the Faculty of The Graduate College in partial fulfillment of the Specialist in Arts Western Michigan University Kalamazoo, Michigan August 1978 ACKNOWLEDGMENT Without the continued advice, encouragement, and constructive criticism of Dr. Earl Halvas, this project would never have been completed, nor would it have been the true learning experience it was. My thanks and appreciation also go to Dr. Max 0. McKitrick and Dr. L. Michael Moskovis for their excellent evaluation and review. I would also like to express my thanks to the management and employees of the companies which participated in the survey. Finally, my gratitude to my husband and family who continued to champion my cause. Kathryn R. Tomaszewski ii TABLE OF CONTENTS CHAPTER PAGE ACKNOWLEDGMENTS. l LIST OF TABLES vii I. INTRODUCT ION . l Statement of the Problem l Questions to be Answered l Significance of the Problem. 2 Limitations of This Study. 9 Definition of Terms. 10 II. REVIEW OF THE RELATED LITERATURE 13 Related Research .. 13 Summary of Research. 20 Related Journal Articles 21 Summary of Periodical Literature 26 Summary of Related Literature. 27 I II. THE DESIGN OF THE STUDY .. 28 Description of the Study 28 Selection of Sample Population 28 Types of Entry-Level Jobs to be Investigated 32 Development of the Data-gathering Instruments. 33 Development of the Personal-Data Questionnaire 34 Description of the Interview Questionnaire 35 Treatment and Analysis of Data 42 Summary of Design of the Study 43 iii iv CHAPTER PAGE IV. PRESENTATION AND ANALYSIS OF DATA..... 45 Age, Sex, and Educational Preparation of Respondents 45 Work Experience with Present Employer .. 50 Respondents Judged Ability to Perform Job Duties in Relation to Training. 53 Job Titles and Overview of Job Duties of Respondents 55 Job Titles of Respondents. 55 Employees Perception of Actual Time Spent on Accounting/Bookkeeping . 55 Analysis of Duties of Accounts Receivable Clerks 55 Analysis of Duties of Accounts Payable Clerks. 58 Analysis of Duties of Payroll Clerks 60 Analysis of Duties of Cashiers . 61 Analysis of Duties of Order Entry Clerks 61 Summary of Respondents Job Duties. 63 Analysis of Duties in Comparison to Size of Business 64 Machines Used by Respondents 65 Analysis of Typewriter Usage . 68 Analysis of Kinds of Typing Done by Respondents. 70 Hours Spent by Respondents in Making Calculations. 71 Judged Responsibility for One's Own Work 72 Data Copying Done by Respondents . 73 Possible Career Paths in Respondents Positions 75 Job Titles of Previously Held Positions. 75 Title of Next Higher-Position. 76 Promotional Opportunities Within the Firm. 78 V CHAPTER PAGE Use·of Computerized Accounting . 79 Analysis of Data Collected During the Interview. 81 Journalizing and Posting Activities and Performance Objectives . 84 Cash Accounting Activities and Performance Objectives . .... 86 Inventory Control Activities and Perfonnance Objectives . ....... 89 Payroll Job Activities and Performance Objectives. 91 Taxes Job Activities and Performance Objectives. 93 Verification Procedures Job Activities and Performance Objectives ......... 95 Accrual and Cash Systems Job Activities and Performance Objectives . 98 Data Processing Job Activities and Performance Objectives . 99 Miscellaneous Job Activities Not Directly Covered by Performance Objectives. 105 Analysis of Job Activities by Frequency of Occurrence 109 Job Activities Performed by More Than 40% of Respondents. 109 Job Activities Performed by From 40% to 20% of Respondents. 111 Job Activities Performed by from 19% to 10% of Respondents. 115 Job Activities Perfonned by Less than 10% of Respondents. 115 Summary of Findings. 115 V CONCLUSIONS AND RECOMMENDATIONS. 123 Introduction ........ 123 vi CHAPTER PAGE Conclusions ... 126 Recommendations. 129 APPENDIXES 131 A. List of Participating Businesses 132 B. Personal-Data Questionnaire. 134 C. Interview Questionnaire. 137 D. Michigan Department of Education, Recommended Minimum Vocational/Technical Program Performance Objectives for Bookkeepers . 144 E. Cross Index of Michigan Perfonnance Objectives and Interview Questionnaire. 148 F. Introductory Letter to Personnel Manager . 151 G. Common Job Titles for Entry-Level Jobs in Accounting/Bookkeeping/Recordkeeping ... 152 H. L�tter of Appreciation Sent to Participating Businesses ........... 15-3 I. Detennination of Sample Population 154 BIBLIOGRAPHY . 155 LIST OF TABLES TABLE PAGE I Educational Status of Respondents ......... 47 II High School Background of Respondents Showing Job- Pertinent Courses ..... ........... 48 III Post-High School Training in Accounting/Bookkeeping. 49 ]V Employment Tenure with Present Employer.. ... 50 V Length of Time Performing Present Job for Present Employer ....... ............ 51 VI Respondents Judged Ability to Perform Job Duties Without Previous School Training . 53 VII Job Titles of Respondents. 56 VIII Office Machines Used by Respondents. 66 IX Hours Respondents Type Each Week .. 69 X Kinds of Typing Done by Respondents. 70 XI Hours Respondents Spend Making Calculations Each Week. 71 XII Percentage of Time Spent Copying Data. 74 XIII Job Titles of Previously Held Positions of Respondents Who Had Received Promotion . 76 XIV Title of Next Higher Position Named by Respondent. 77 XV Respondents Judged Bases for Promotion 78 XVI Areas of Computer Usage in Respondents Firms 80 XVII Job Activities Related to Journalizing and Posting Per­ formance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondent Learned to Do Activities. 82 XVIII Job Activities Related to Cash Accounting Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities 87 vii viii TABLE PAGE XIX Job Activities Related to Inventory Control Perform­ ance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 90 XX Job Activities Related to Payroll Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 92 XXI Job Activities Related to Taxes Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 94 XXII Job Activities Related to Verification Procedures Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 96 XXIII Job Activities Related to Accrual and Cash Systems Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 100 XXIV Job Activities Related to Data Processing Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities . 100 XXV Job Activities Not Directly Related to Performance Objectives: Percentage of Respondents Who Perform These Activities and Where Respondents Learned to Do Activities ...... .. ... 106 XXVI Job Activities Performed by More than 40% of Respondents in Order of Frequency. ·. 110 XXVII Job Activities Performed by From 40% to 20% of Respondents in Order of Frequency ..... 112 XXVIU Job Activities Performed by From 19% to 10% of Respondents in Order of Frequency.. .... 113 XXIX Job Activities Performed by Less than 10% of Respondents in Order of Frequency. 116 XXX Determination of Sample Population ..... 155 CHAPTER I INTRODUCTION Statement of the Problem The purpose of this study is to provide sufficient data for determining whether the accounting curriculum in the Grand Rapids Public Schools is providing the training needed by entry-level accounting/ bookkeeping/recordkeeping employees for the job tasks defined in the Michigan Department of Education Recommended Minimum Vocational/ Technical Program Performance Objectives for Bookkeepers, and to provide data for possible revision of the curriculum. Questions to be Answered The major questions to be answered by this study are: l. What activities are engaged in by entry-level employees in
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