This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

This guide, which is intended for new supervisors and managers to use in an independent study setting, deals with costing, balance sheets, and budgetary control. The first section, "Matters of Cost" by J. E. and J. F. Smith, deals with the following topics: profits and productivity, principles of costing, cost control and cost reduction, fixed and…