Explains how break-even analysis can help the continuing education administrator in planning by clarifying the relationship between costs, volume, and surplus revenues. Also explains the concepts of fixed, variable, and semivariable costs. (CT)

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)

Describes the use of online accounting systems as a means of integrating diverse data and providing different levels of analysis for managers. An appendix provides examples of reports produced by online systems. (CLB)

A research project was conducted to develop an advanced child care administration course teaching microcomputer utilization for child care administrators. After a technical advisory committee generated and prioritized a list of tasks typically performed by child care administrators, a tentative course overview was developed. Eighteen of the 24…