An Analysis of Students’ Difficulties in Completing of the Adjustment Entries

DOI

10.2991/assehr.k.200303.051How to use a DOI?

Keywords

student difficulties, the adjustment entries

Abstract

The aims of this study was to identify the students of accounting education difficulties of Banten Jaya University in completing of the adjustment entries. The study used qualitative method. The subject of this study was the student fifth semester 2018/2019. The data collection techniques were test, observation and interview. The data analysis used data reduction, data presentation and conclusion. The results showed that 1) errors caused by poor base concept and prosedur concept in adjustment entries, 3) biggest difficulty was about deffered post, 2) the most mistakes regarding account position.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Fitri Nurlaili
AU  - Budi Mulyati
PY  - 2020
DA  - 2020/03/06
TI  - An Analysis of Students’ Difficulties in Completing of the Adjustment Entries
BT  - Proceedings of the 1st International Multidisciplinary Conference on Education, Technology, and Engineering (IMCETE 2019)
PB  - Atlantis Press
SP  - 216
EP  - 218
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200303.051
DO  - 10.2991/assehr.k.200303.051
ID  - Nurlaili2020
ER  -