THE MAJOR PURPOSES OF THIS STUDY WERE TO DETERMINE THE EXTENT TO WHICH THE SKILLS AND KNOWLEDGES INCLUDED IN THE NEW YORK STATE SYLLABUS FOR BOOKKEEPING I AND BOOKKEEPING II COURSES HAD BEEN USED BY FORMER BOOKKEEPING STUDENTS IN THEIR BUSINESS LIFE, POST-HIGH SCHOOL EDUCATION, AND PERSONAL LIFE AND THE EXTENT TO WHICH CERTAIN NEW PRACTICES NOT INCLUDED IN THE SYLLABUS HAD BEEN USED. DURING 1966 QUESTIONNAIRES WERE MAILED TO A SAMPLE GROUP OF 5,814 STUDENTS WHO HAD COMPLETED BOOKKEEPING I OR II DURING 1960-61 AND RESPONSES WERE RECEIVED FROM 2,064 STUDENTS, 3.6 PERCENT OF ALL PUBLIC HIGH SCHOOL BOOKKEEPING STUDENTS IN THE STATE THAT YEAR. OF THE RESPONDENTS, ABOUT 31 PERCENT HAD TAKEN BOOKKEEPING I ONLY, 27 PERCENT HAD TERMINATED THEIR BOOKKEEPING STUDY WITH BOOKKEEPING II, AND 34 PERCENT HAD BOOKKEEPING AT THE POST-HIGH SCHOOL LEVEL. OF ALL RESPONDENTS, 41 PERCENT HAD WORKED IN BOOKKEEPING JOBS, AND 24 HAD USED THEIR BOOKKEEPING SKILLS IN NONBOOKKEEPING OFFICE-STORE JOBS. THE GREATER THE AMOUNT OF FORMAL BOOKKEEPING EDUCATION, THE GREATER WAS THE PROBABILITY THAT THE STUDENT HAD USED THE BOOKKEEPING VOCATIONALLY. OF 178 SPECIFIC BOOKKEEPING SKILLS AND KNOWLEDGES ANALYZED, THE MOST FREQUENTLY USED WERE ADDING MACHINE LISTING, RECEIPTS, PURCHASE ORDERS OR INVOICES, SALES INVOICES OR ORDERS, PETTY CASH VOUCHERS, CREDIT OR DEBIT MEMORANDUM, AND PAYROLL ENVELOPES OR CHECKS. FOR PERSONAL USE, MONEY ORDERS, BANK DEPOSITS, FEDERAL OR STATE INCOME TAX FORMS, CHECKBOOKS, W-2 WITHHOLDING STATEMENTS, SALES SLIPS, RECEIPTS, AND APPLICATIONS FOR SOCIAL SECURITY NUMBERS WERE THE MOST FREQUENTLY USED BOOKKEEPING ITEMS. SIGNIFICANTLY, MANY ITEMS NOT INCLUDED IN THE SYLLABUS HAD BEEN USED FREQUENTLY OR OCCASIONALLY BY A GREATER NUMBER OF STUDENTS THAN MANY OF THE ITEMS INCLUDED. (PS)