"Advances in Accounting Education" is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed…

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

Basic algebraic formulas for calculating research program budgets are explained, using time-tested examples of cost-sharing, fringe benefit, and indirect cost calculation. The method is suggested as a tool for teaching both novice research administrators and researchers. (MSE)

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

A new Council for Advancement and Support of Education (CASE) advisory, designed for colleges and universities to use in accounting for gifts and pledges according to new Financial Accounting Standards Board (FASB) regulations, is summarized. The publication is entitled "The Impact of FASB Standards 116 & 117 on Development Operations: An…

This training guide is intended for use by personnel who administer Federal Direct Loan Programs at institutions of higher education. Chapter 1 describes the program, the school's role, school eligibility criteria, the Department of Education's role, the 7-step electronic data exchange (EDE) process, and quality assurance. Chapter 2 explains…

This training guide for a one-day workshop provides an introduction to the William D. Ford Federal Direct Loan Program for administrative personnel at higher education institutions. The six sections of the guide, each corresponding to a workshop session, include activity sheets, questions for participants to answer, and space for notes. Following…

A revision in the federal regulations governing audits of student financial aid programs will require changes in present practices concerning student aid "servicers" that administer financial aid in small institutions and may lead to modifications in servicing contracts and financial terms. The new requirements are described in detail. (MSE)

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

This training guide for a one-day workshop provides an introduction to the William D. Ford Federal Direct Loan Program for administrative personnel at higher educations institutions. The seven sections of the guide, each corresponding to a single workshop session, include activity sheets, questions for participants to answer, and space for notes.…

Different approaches employed to automate the administrative recordkeeping processes within academic departments at three University of California campuses are contrasted: the University of California at Berkeley, the University of California at Los Angeles, and the University of California at Santa Barbara. The results are based on campus…

The college or university's business office can help reduce problems with student receivables through procedural review of the tuition revenue process, application of analytical methods, and improved operating practices. Admissions, financial aid, and billing offices must all be involved. (MSE)

This document provides guidelines for operating Youth Conservation Corps programs under both the Fish and Wildlife Service and the National Park Service. The guide contains 11 units that cover the following topics: (1) enrollees; (2) enrollee payroll; (3) enrollee problems; (4) Youth Conservation Corps staff; (5) accounting; (6) operations; (7)…

Discussion of investment of planned gifts to colleges and universities identifies three common administrative problems (inappropriate investment strategies, tracking of performance, no performance comparisons), three factors focusing greater attention on planned gifts (fiduciary responsibilities, rapid growth in planned giving, donor…

A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…