A study on developing an instrument to diagnose misconception of comprehensive junior-senior high school about "adjustments for deferred items"

• Main Author: 高豫麟
• Other Authors: 陳美紀
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/92371828920598228293

碩士 === 國立彰化師範大學 === 商業教育學系 === 92 === Abstract The main purpose of this research is to investigate comprehensive junior-senior high school students' misconceptions about "adjustments for deferred items" in Accounting, and to develop diagnostic instrument of the misconceptions about "adjustments for deferred items". The samples were students from comprehensive junior-senior high school in the middle part of Taiwan. Data about students' misconceptions were collected from paper and pencil tests and interviews. The study can effectively diagnose comprehensive junior-senior high school students' misconceptions about "adjustments for deferred items" in Accounting. The results of this study can provide useful information for teachers' instruction and student' learning. The findings of this study are that there are certain type of misconceptions about "adjustments for deferred items" such as the definition and contents, the nature, and accounting processes.