The Governmental Accounting Standards Board (GASB) has two major distinctions: national recognition for determining Generally Accepted Accounting Principles for state and local governments, including school districts, and its commitment to due process. This article urges GASB's 11,500 constituents to participate fully by responding to discussion…

Designed to help college administrators read and understand accounting statements, this paper provides tips about danger signals that may be evident in financial statements and that may call for speedy action. The first statement examined is a balance sheet; i.e., a summation of all of the possessions and debts of a business or entity, which shows…

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)

The Internal Revenue Service has begun to question more seriously the accounting methods used by universities to determine unrelated business income tax (UBIT). Current and future impact of the UBIT are discussed, and a method of calculating the tax is detailed. (Author/MSE)

Discusses searching from remote workstations by novice undergraduate users based on experiences at Furman University (South Carolina). Highlights include CD-ROM databases versus online searching, including costs; electronic resources at Furman University, including a special lab for biology and chemistry majors; front-end search aids; and software…

Ontario public school systems are responsible for ensuring that Ministry of Education documents, such as subject guidelines, are implemented in their schools. This paper describes an implementation plan developed and used in Simcoe County by a large rural school board with modest program support staff. Four distinct phases characterize this…

Major aspects of the management of the physical plant of campuses are considered in 42 chapters. The five major sections cover: personnel services; budgeting and accounting; maintenance management; plant operations; and planning, design, and construction. A conclusion describes proven methods and criteria for self-evaluation of the physical plant.…