“Today, most first-year accounting teachers rely on the electronic test banks provided by publishers rather than making up their own examinations. How do we know how good these questions are? Most of us do not ask. But it is an important question. My recommendation is to apply the criteria below to a sample of questions from the publishers test bank.

This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.”

Author: Belverd E. Needles, Jr., Ph.D., CPA, DePaul University

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