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Mathematics in Education, Research and Applications (MERAA), 2020(6), 2

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Published online 2020-12-30

The assessment of students’ achievements from the subject Basics of Accounting in the study program Accounting at FEM SUA in Nitra

Iveta Košovská, Miriam Pietriková, Ivana Váryová
Slovak University of Agriculture in Nitra, Nitra, Slovak Republic

Article Fulltext (PDF), pp. 67–71

The Faculty of Economics and Management is providing quality economic and managerial education within the accredited study programs. We analyzed the obtained students´ results of study program Accounting in the subject of Basics of Accounting. The analysis subject was the students’ success in the before mentioned subject and changes in the final assessment. We assessed reached results of 318 students for 4 academic years, this subject was obligatory for these students. The final assessment was analyzed as a whole, as well as the manner these students achieved. We were interested whether the student met the conditions in an ordinary term. According to our opinion the analysis considered the necessary factor, the type of graduated secondary school. The average grade in individual terms was calculated by the arithmetic mean from all grades “A - FX”, the total average grade was similarly calculated as the arithmetic mean of the final assessment recorded in the reports. In the analysis, the structure of students was also described through the mode, which is defined as the most common value of a statistical feature. We found out that the graduates of business academy prevail in the study program Accounting. We assumed that the graduates of business academies reach the best results in comparison with other students. However, the aggregated results of assessments did not confirm the existence of such an advantage. The worst average assessment is characteristic for the first corrective term, on the contrary, the best average grade is given in the second corrective term.

Keywords: accounting, average grade, Basics of Accounting, education, teaching
JEL Classification: A22, C10, I21, I23