Discusses the use of undergraduate accounting students to assist the one-person internal audit department at Wright State University in Dayton, Ohio, in conducting a low-cost audit of the school. The audit, conducted as part of the accounting department's Auditing II course, helped students develop interviewing and documentation skills and…

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

This paper presents an alternative to fund accounting by colleges and universities. Global accounting is intended to present an integrated view of a college's economic activities and financial status, by tracking planned and actual college income, college expenses, and effect on the institution's real wealth. Examples are given. (DB)

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

This article examines possible changes to provide increased federal funding for university-based research facilities. The difficulties of converting between depreciation and use allowances are discussed, as is the possibility of using current market value versus acquisition cost as a basis for costing calculations and splitting the indirect cost…

This article describes the Chaminade University (Hawaii) information management system which integrates the fiscal system, the chart of accounts, the general ledger, accounts receivable, budgeting, purchasing and encumbrances, accounts payable, and faculty contracts. Briefly described are the initial system, system revision, design concepts, data…

The author suggests alternative methods of teaching accounting in order to bring the community into the classroom: compiling lists of possible field trips, speakers, and other sources of information; a questionnaire for students; field trips; speakers in the classroom; individual interviews; analyzing records of small businesses; and using…

This document presents an inventory of current physical facilities, plus a review of trends over the past 10 years, at universities in Ontario (Canada) as of the 1995-96 academic year. In Section 1 the space formula and inventory classification system are defined. Section 2 provides an overview of space inventories and usage for the period 1983-84…

Each year, the Policies Commission for Business and Economic Education develops statements regarding business education. The following are among the commission's guidelines regarding planning the business education curriculum for the new century: (1) making business education an integral and equal partner within schools' educational communities…

This document contains 82 papers and 6 workshop presentations from a conference on distance teaching and learning. The following are among the papers included: "Examples and Tools for Building Web-Based Learning Experiences" (Steven A. Ackerman, Thomas Whittaker); "Online Testing in Distance Education" (Tricia Ahern);…