Many studies have been made concerning the difficulties which business mathematics students have in solving stated problems. Such studies have been made by analyzing the student's errors as they appear on written solutions to problems, and, as a result, many errors are overlooked. Errors in the thinking process, and failure to read the problem a sufficient number of times are responsible for many errors made by students. Such errors are not apparent on written solutions, but would be revealed through oral solutions as recorded on a wire recorder. The purpose of this study, then, is to analyze the errors revealed by a wire recorder, along with errors on written solutions, and to classify and tabulate the errors from both sources.

In this study an effort is made to determine how certain factors are related to success in elementary college accounting at North Texas State College. The factors which are considered are: grades made in high school bookkeeping, size of high school attended, sex, age, military service, marital status, intelligence, college classification of the student, and high school bookkeeping credit earned by the student.