Abstract
Great technical improvements have been made in the field of record-keeping because of the various calculating, recording, and posting machines. These innovations have affected a change in the record-keeping forms, practices and procedures of even those enterprises that do not own them. Record-keeping forms, practices, and procedures have been modernized. The problem resolves itself around the questions: What are the forms, practice~and procedures used by the businesses and professions? How do these, forms, practices, and procedures compare with those taught in the beginning bookkeeping course? The writer decided to interview representatives of businesses and professions in the area served by the Placer Union High School and compare the findings with the textbook used at this High School to provide in some degree the answer to this problem.