Date of this Version
Thesis (M.A.)—University of Nebraska—Lincoln, 1927. Department of School Administration.
The necessity of a child accounting system is discussed in Chapter I of this study.In Chapter II, a brief historical review is made of the status of child accounting terminology and the present status of the most commonly used terms.Chapter III deals with the summarizing tables included in this chapter. Chapter IV discusses the necessity and the need for a uniform transfer system.A system of procedures is put forth in the form of diagrams.
The study concludes: 1) There is a need for uniform child accounting procedure, 2) There is a wide variability of terms used in child accounting. Terms are used with different meanings or different terms are used to express the same meaning, 3) Comparison of educational statistics is not feasible under the present diverse usage of terms, 4) A uniform terminology is needed to facilitate educational progress, 5) There is need of a uniform method of determining when a child is lost to the district, 6) There is a need for a state wide system of student transfer.The study also gives several recommended actions to take in order to meet these needs.