This manual specifies in detail the new budget and accounting system for California Community Colleges, utilizing an activity-centered approach to expenditure reporting which describes real resource requirements, their costs, and relative use in each of the 37 discrete activities comprising community college operations. The system is designed to…

Part of a 13-volume series designed to help Lutheran communities assess the feasibility of starting a Lutheran elementary school and to assist ongoing schools in current operation, this handbook focuses on financial planning and accounting systems for Lutheran schools and congregations. A chart of accounts is presented as the foundation for…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

A school district budget is more than numbers. It is a record of a district?s past decisions and a spending plan for its future. It shows a district?s priorities whether they have been clearly articulated or simply occurred by default. And it is a communications document that can tell constituents a lot about the district?s priorities and goals. A…

This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

This self-instructional study guide is part of the materials for a college-level programmed course in managerial finance. The study guide is intended for use by students in conjunction with a separate student manual and a series of instructional tape casettes. The study guide contains seven major units that focus in turn on the goal of financial…

Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

With the advent of large interest in school-based management came the task of inventing a different type of budgeting system--one that delegated the many tasks of developing a budget, expending the allocated funds, and controlling those expenditures in a way that did not exceed the allocation to the site level. This book explores the various means…

The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

This document provides definitions, methods of computing data, and information regarding state laws, which are needed by California community college lay trustees to successfully execute their responsibilities as board members. Following a brief history of state support for community colleges in California, the author provides: (1) the schedule…

Administrative procedures for the state of California are presented in this manual. The basic legal requirements that must be observed in preparing and adopting a budget are summarized and factors that influence expenditures in planning a long-range budget are listed. Steps are outlined for developing the general fund budget, special funds…

The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

Divided into three units, this curriculum guide on entrepreneur education covers nineteen individual areas of instruction and can be conducted in a series of nine workshops. (The development, field testing, and evaluation of the curriculum are reported separately as CE 015 581.) Unit I covers the following areas of instruction: planning,…

One of two supplements which accompany chapter 2 of "Mountain-Plains Handbook: The Design and Operation of a Residential, Family Oriented Career Education Model" (CE 014 630), this document contains specific information concerning accounting procedures and forms utilized by the controller services division. Presented are step-by-step…