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In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.
Multiple choice questions lend themselves to the development of objective assessment items, but without author training, questions can be subjective in nature. Because this style of test does not require a teacher to interpret answers, test-takers are graded purely on their selections, creating a lower likelihood of teacher bias in the results. [8]
This is an accepted version of this page This is the latest accepted revision, reviewed on 13 January 2025. Educational assessment For other uses, see Exam (disambiguation) and Examination (disambiguation). Cambodian students taking an exam in order to apply for the Don Bosco Technical School of Sihanoukville in 2008 American students in a computer fundamentals class taking an online test in ...
Bank teller at work. (1992) Being front-line staff they are most likely to detect and stop fraudulent transactions in order to prevent losses at a bank (counterfeit currency and cheques, identity theft, confidence tricks, etc.).
Optical answer sheets usually have a set of blank ovals or boxes that correspond to each question, often on separate sheets of paper. Bar codes may mark the sheet for automatic processing, and each series of ovals filled will return a certain value when read. In this way students' answers can be digitally recorded, or identity given.
Psychological tests have been designed to measure abilities, both specific (e.g., clerical skill like the Minnesota Clerical Test) and general abilities (e.g., traditional IQ tests such as the Stanford-Binet or the Wechsler Adult Intelligence Scale). A widely used, but brief, aptitude test used in business is the Wonderlic Test.
In the United States, the Series 7 exam, also known as the General Securities Representative Exam (GSRE), is a test for entry-level registered representatives, that demonstrates competency to buy or sell security products such as corporate securities, municipal securities, options, direct participation programs, investment company products and variable contracts.
Taxpayers are put on cash method of accounting in those instances where payment precedes performance or due date of an obligation. [6] This is called the earlier of test. This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed.