The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Addressed to the bookkeeping/accounting instructor, this article discusses seven suggestions for emphasizing more learning in the learning-by-doing approach. (SH)

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

Explains the use of computerized bookkeeping systems called spreadsheets to perform mathematical and accounting functions such as totaling expenditures, averaging test grades, and transferring funds. Advises about adapting spreadsheet programs and discusses several essential features, including linkage, macro functions, and sharing capabilities.…

The listed guidelines for keeping track of petty cash in the schools are organized into three areas--making sure each school has an adequate method of collecting and banking money, adopting a simple and uniform bookkeeping system, and promoting fiscal responsibility. (IRT)

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

A National Association of College Stores (NACS) guide to practices is provided. These practices were designed to furnish administrators with data on store operations and to provide administrators and store managers with data required to assess the quality and effectiveness of store performance. (MLW)

This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

Sequential and retrievable records combined with listed internal control techniques are the basics of accounting. (MLF)

Faculty members must understand the actual finances of educational institutions in order to achieve less biased allocations. Increased faculty awareness of total resources can help shift allocation patterns, making institutional resources more effective in accomplishing the mission of higher education. (MLW)

It is essential that the high school teacher provide instruction and experience that will enable the student to master the duties associated with the job of accounts receivable clerk. (MW)

This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…