A study of the practical use of cumulative and permanent records in the elementary schools in cities of the United States with populations above 2,500

Authorities in the field of child accounting agree that there is a wide range of data on cumulative records and permanent records of the elementary school. Fred C. Ayer, after examining cumulative records used in Texas schools, reported, "An analysis of the forms in the 200 different elementary schools reveals the presence of some 300 different items." Arch 0. Heck, in a very comprehensive study in 1925, found 1,139 separate items that appeared on record forms. At the present time, however, the extent to which these data are actually used is not clear. This conclusion is pointed out by Heck^ in his article of pupil accounting in the Encyclopedia of Educational Research.