Accountancy Examinations

Dominion, Volume 28, Issue 106, 29 January 1935, Page 11

Accountancy Examinations

Sir, —I should like to reply .to your correspondent, “Sympathetic But Firm,” as the only correspondent who has ventured' mildly to disagree with my contentions. Exactly what your correspondent intended to convey I am at a loss ro know. He commences by failing to understand the fuss made about the Book-keeping 111 papers, and claiming that a person who qualifies as a Bachelor of Laws is not necessarily capable <>f mastering the occult mysteries of'advanced book-keeping, a statement which as a general proposition can only be classified as rubbish. If your correspondent imagines that I am judging the question entirely by my own experience, he is very much mistaken. He then proceeds to say that the results prove that the examination can be passed withoutundue strain, and that the fact that several candidates have passed at the first attempt shows it is possible to do so. Just ■as many with a thorough knowledge of the subject have failed time after time.

Having thus rushed to the defence of the examination, your correspondent admits: (1) that though having a lengthy experience with accounts, he struck trouble with Book-keeping III; (2) that it is easier for a man of little or no experience to pass than for a thoroughly experienced candidate ; (3) that the paper is undoubtedly long (and he agrees with many of my contentions) ; (4) that it is possible to pass without doing the whole paper (w'hich may be the reason why so many fail) ; (5) that he found three hours of concentration and hard work sufficient, and that any extension of time would have just about seen him carried out on a stretcher. If this last (which is the experience of all candidates) shows that the examination can be passed without undue strain, I confess I cannot appreciate it. If your correspondent’s letter is intended as a denial that under present conditions lack of time prevents many from passing, and is an example of the uuique if not superior type of mental clarity necessary to qualify as an accountant, I can only rejoice in my lack of those qualities. I did not suggest that it was impossible to pass even at the first attempt. All he claims, as your correspondent himself perhaps unintentionally proves, is that the examination is an insane rush from start to finish, and that many candidates who know the subject thoroughly are simply not allowed to demonstrate their knowledge. No complaint whatever is made against an examination standard or as to the nature of the questions set. All that is asked is that the examination should as far as possible be conducted in conditions conducive to that state o' orderly, calm, unhurried, deliberate work, thoroughly revised and checked, which is adopted in practice. The candidate at present is expected in 30 minutes or so to liquidate a company, or amalgamate two companies, or prepare branch accounts, which in practice would not even be attempted in the time.

My suggestion is. three papers instead of two, three questions per paper, and GO per cent, for a pass. If your correspondent can give one good reason why the candidate who can do thoroughly and well nine questions in nine hours should bo doomed to everlasting failure, and the candidate who can do 10 questions in six hours so indifferently as to scrape 50 per cent, of the possible marks should pass with flying colours. I should bo glad to hear it. Time within reasonable limits should not cause the candidate the slightest anxiety.—l am, etc.. L. IV. WILLIS. Napier, January 22.