Construction and standardization of Achievement test in Accountancy

Abstract

This present study is an attempt to construct and standardized a test in Accountancy to measure the achievement of students of XI class. A list of 86 items has been prepared which contains the objective type (multiple choice, fill-ups and true/ false) items related to the Accountancy subject and this test is based on the XI class syllabi prescribed by the Board of School Education, Haryana (BSEH). A list of 86 items has been given to some professors in the field of education and subject experts alongwith 5 students of XI class to examine the linguistic ambiguity, item difficulty and relevance. After discussion with subject experts, professors and students some of the items were eliminated and modified. The second draft which contains 77 items has been administered on 50 students of the XI class. 51 items having difficulty value and discriminating power ranging from 0.20 to 0.80 were retained in this achievement test. The reliability of the test was found 0.87 and 0.86 by using the Split half method and Rulon and Flanagan Formulas respectively. Content validity was established with the help of experts in the field of commerce and education.