"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…

Programs for adults learning English vary widely in size and scope. Some are large, multilevel programs, such as the Arlington Education and Employment Program (REEP) in Virginia, which has more than 45 staff members, over 100 volunteers, and an array of student services for the 7,500 learners served annually at the program's 7 locations. Others…

Tribal Child Care and Development Fund administrators work each day to ensure that the children and families in tribal communities have the child care services that best meet their needs. The Child Care and Development Fund (CCDF), a federal block grant for States, Tribes, and Territories, is a key resource to help increase the availability,…

A discussion of alternative investments for colleges and universities looks at the kinds of investments that comprise this group, rationales for making such investments, the advantages of diversification, risk issues, and ways to reduce risk, including careful selection of managers. Several strategies for getting started in alternative investments…

Flexible endowments are a form of planned giving agreement letting highly motivated donors give endowment-level funding to colleges and universities before they are able to make an outright gift. The donor commits to giving the institution the amount of money an endowment would have generated each year until the endowment principle is fully…

Active asset management has not been consistent or cost-effective for college and university endowment funds. Indexing offers higher returns than median active management, provides more investment stability, is available to small institutional endowments across a broad spectrum of investment asset classes, and at lower cost than active management.…

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)

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…

Twenty ideas for reducing program costs are offered to campus activities programmers. They include using technology wisely, avoiding excess outlay of funds, trading for services, seeking donations and sponsors, co-sponsoring events, buying supplies in bulk, requesting discounts, avoiding unnecessary sales taxes, using telephone services…

College fundraisers can enhance their planned-gift negotiation by focusing on donor concerns, knowing the variety of gift options available, and presenting them effectively to the prospective donor. With this approach, it is possible to choose the solution that most benefits both donor and institution. (MSE)

Cooperative buying is a process developed to enable colleges and universities in specific geographic areas to block-book dates for an artist or attraction, resulting in lower costs to schools and more logical routing for artists. A seven-step procedure, beginning before the campus activities convention and continuing through contract completion…

Research administrators must establish and maintain control over discretionary spending, assure all deliverables are completed on time, and assure adequate and controlled funding for grants and contracts. Steps and approaches for accomplishing these tasks are outlined, including planning, tracking, and reporting techniques. (MSE)

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…

Colleges and universities can benefit from the coming deregulation of utilities. Deregulation creates opportunity for facility managers to aggressively negotiate agreements, implement changes to the physical plant to make the institution a more attractive customer, and explore new, less expensive energy supply options and alternatives. Some action…

Revised Council for Advancement and Support of Education (CASE) standards for reporting college and university fund-raising income take effect in July 1997. Some of the changes affect what front-line fund raisers say to donors and what they ask them to sign. The major change is to present-value calculation of gifts, critical in reporting planned…