Calculator ban doesn't
add up, student charges
By Dave Madsen
A UNL accounting student is
protesting a recent Accounting Dept.
decision prohibiting the use of
calculators during examinations.
Richard Esquivel said he is opposed
to the decision, which was made about
one week before testing began in
several accounting classes.
John K. Harris, associate professor
of accounting, said the decision was
made by the department faculty for
three reasons.
"First," Harris said, "the use of
calculators gives an unfair advantage to
those students who own them."
He said that about one-third of the
accounting students have calculators
because of the high cost.
Second, he said calculators are not
allowed on the exams for candidates
to be Certified Public Accountants
(CPA).
Also, an accounting student must
have the ability to do the basic
operations needed by an accountant,
either mentally or on paper, he said.
On Harris' advice, Esquivel prepared
a written report concerning the
decision.
In the report, he cited the opinions
of two professional accountants,
Dennis Echtencamp and James
Harrington, both of Dana Cole and
Co., and a public accountant, Chris
Marroan, who has passed part of the
CPA exam.
The questions Esquivel asked in his
survey of the accountants were: 1)
Does an accountant do much mental
calculating?; 2) Does the use of a
calculator hinder the ability to
perform mental calculations?; 3)
Would using a calculator on college
exams hinder a person's position when
it comes time to take the CPA exam?;
and 4) Does an accounting firm prefer
that a prospective employee know
how to use a calculator?
In answer to the first question, all
three accountants said they do very
little, if any, mental calculations
because of the availability of
calculators.
The use of calculators, the
accountants said, does not hinder the
ability to do mental calculations when
necessary.
Exams are supposed to test
knowledge of accounting principles
and theories, not basic calculations,
the accountants said, the only'
advantage of using a calculator is the
time that could be saved by using
them to perform those basic
operations.
0 l i
K .
The three accountants also agreed
on the fourth question. They said that
although knowledge of the use of a
calculator is not required by most
employers, it is almost a necessity that
an accountant learn its use.
Harris said that the responses made
by the accountants to the questions on
mental calculations were good. He
agreed that the use of a calculator
would not decrease the ability to
perform mental calculations.
He said that if the CPA board
changes its policy prohibiting the use
of calculators on the CPA exam, the
Accounting Dept. will also change its
policy. The Accounting Dept. policy
could bo changed before the CPA
policy if enough evidence is presented
to the faculty to warrant the change
earlier, he said.
Harris said he urged Esquivel to ask
the CPA board the reasons behind its
policy and to survey accounting
students ar to tht.'ir feelings on the
decision. Esquivel said he hasn't done
this, but he did talk with an
administrator of the CPA exam.
The administrator, Ray Johnson,
said he uses a calculator at all times.
He said using a calculator on the CPA
exam would benefit only two to five
per cent of the people taking the exam
because the exam mostly tests
accounting theories and principles.
The test takes into account the
amount of time needed to work the
problems on paper, he said.
Harris said the Accounting Dept.
encourages students to use calculators
for homework, if they are avjiLible.
tlK' '
thai
Ikj li.iMtjf '! it it
for all students to
He explained
probably would
becomes feasible
own calculators.
Before the Accounting D .;(.
decision was made, e.x.h instrui tot
could decide whether or not to ;!! 'W
the use of calculators on ex.mr,, '' "
said.
Meetings for foreign study
scheduled for next week
Information on UNL's Junior Year Abroad programs will be
given at several meetings next week. Although this program is
primarily for college juniors, some seniors are accepted.
Students wishing to spend their junior year in France ;!iould
attend the meeting at 4 p.m. Monday in Oldfather 208. Those
wishing to go to Germany should go to the meeting at 4 p.m.
Monday at Oldfather 305.
Programs to Mexico and Costa Rica will be discussed at a
meeting at 10:30 a.m. Tuesday at Oldfather 1 138.
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