A process developed by the Dallas County (Texas) Community College District allows simultaneous budget development and planning. All units are given a bottom line figure in the fall that is not changed prior to completion of the plan. Contingency plans are included in the total plan. (Author/MLF)

The growing awareness and availability of business application software at small business prices and the creation of a unique national computer training consortium has motivated one community college district to promote more non-credit, short-term training opportunities in accounting software. Rationale for and development of these opportunities…

In response to high attrition in accounting courses, Hudson Valley Community College began a "late start" program for students otherwise inclined to drop or fail the course, in which students can begin again up to four weeks after the semester is under way, at no cost. Results have been encouraging. (MSE)

Argues that college business instructors should understand the history and potential value of microcomputers, familiarize themselves with software used in business, and keep source materials on the latest methods available. Stresses the necessity of hands-on computer experience for students in the business curriculum. (DMM)

Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

This manual provides a comprehensive set of definitions, rules, formats, and illustrations for use by public community and junior colleges in Texas to ensure consistent and uniform financial reporting. Chapter 1 provides an introduction to the manual, highlighting changes in requirements for Fiscal Year (FY) 1996. Chapter 2 presents general…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

Considers critical thinking skills employment qualifications. Utilizing accounting classes as an example, offers guidelines for using literature to help students understand interactions between professional and business environments; and employing case studies to help students practice oral and problem-solving skills. Advocates consistency in…

Presents a Collin County Community College District study assessing the effectiveness of "writing to learn" techniques in four Principles of Accounting classes, two taught in a traditional format with homework, and two using daily student journals. Reports promising results in terms of grades and retention rates. (DMM)

Assesses effects on student performance and retention of efforts to enhance learning in two introductory accounting courses through more opportunities for active learning, more frequent feedback on student progress, and better standardization of student performance evaluations. Reports improvements in student performance but no change in…

For many students, required courses outside of their major represent necessary evils. At Salt Lake Community College (SLCC) in Utah, students majoring in finance and credit, management, and marketing are required to take accounting classes. To motivate these students, the Accounting Department has developed pedagogical techniques that emphasize…

This course curriculum is intended for use by community college instructors and admnistrators in implementing an automated accounting course. A student course syllabus provides this information: credit hours, catalog description, prerequisites, required text, instructional process, objectives, student evaluation, and class schedule. A student lab…

This handbook begins with a history of funding in California's community colleges, explaining that financial support for community colleges has evolved over the years, as have the colleges themselves and the purposes they serve. Following this history of funding is a discussion of 1988's Proposition 98, which guaranteed annual funding and revenue…

Today many community colleges are faced with a multitude of financial problems that threaten the stability of their educational and operational programs. These problems include decreases in funding, rising costs, outdated funding formulas, and volatile enrollment patterns. The extent to which individual community college leaders understand these…