| Errors
by Concept |
This report presents the types of
errors that students made while using the Tutor. |
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| Tutor: Transaction Analysis Tutor |
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| Data Collected: All data from
2010-01-15 to 2010-03-15 |
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| For: Jim D. |
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| Accounting Equation |
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| Error Description |
Students Making This Error |
Overall Frequency |
% of All Errors |
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| Reported an increase for an
account when there should have been a decrease or vice versa |
80 |
387 |
32.8% |
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| Put an account in the wrong A/L/E category |
73 |
345 |
29.3% |
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| Included an account that is
not involved in the transaction |
69 |
289 |
24.5% |
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| Reported the incorrect amount for an account |
29 |
78 |
6.6% |
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| Put an account in the
accounting equation more than once for a transaction |
25 |
72 |
6.1% |
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| Did not enter a numerical value for the amount |
7 |
8 |
0.7% |
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| Accounting Journal |
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| Error Description |
Students Making This Error |
Overall Frequency |
% of All Errors |
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| Put debit or credit amounts in the wrong journal
column. |
27 |
55 |
24.7% |
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| Included an account in the
journal that is not involved in the transaction |
30 |
42 |
18.8% |
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| Did not put debits first for a journal entry |
24 |
36 |
16.1% |
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| Entered the wrong debit or
credit amount in the journal |
19 |
29 |
13.0% |
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| Put negative amounts for debits and credits in the
journal |
18 |
29 |
13.0% |
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| Entered both a debit and
credit amount for a single account |
9 |
14 |
6.3% |
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| Put an account in a journal/ledger entry more than
once for a transaction |
7 |
9 |
4.0% |
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| Did not enter a debit or
credit amount |
4 |
6 |
2.7% |
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| Did not enter a numerical value for the debit or
credit amount in a journal entry |
3 |
3 |
1.3% |
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| Accounting Ledger |
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| Error Description |
Students Making This Error |
Overall Frequency |
% of All Errors |
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| Put debit or credit amounts in the wrong journal
column. |
31 |
67 |
61.5% |
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| Entered the wrong debit or
credit amount in the journal |
13 |
24 |
22.0% |
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| Entered both a debit and credit amount for a single
account |
5 |
8 |
7.3% |
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| Put negative amounts for
debits and credits in the journal |
4 |
7 |
6.4% |
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| Did not enter a numerical value for the debit or
credit amount in a journal entry |
2 |
3 |
2.8% |
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