One way to teach computer recordkeeping in agricultural education is to spend time teaching the basics using a conventional recordkeeping book such as the Missouri Records Book. (JOW)

Discussion of cost sharing in the government-university relationship focuses on the controversial idea that adding a "factor" for voluntary cost sharing in the rate base for facilities and administration and rationalizing the assignment of space to functions could simplify rate negotiation, decrease record-keeping burdens, and avoid…

It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

Electronic cash registers can perform functions ranging from simple change and tax computation to sophisticated merchandise accounting and inventory control information and records. The manager needs to outline the needed capabilities such as capacity, programmability, and servicing availability. User comments suggest varied benefits, uses, and…

Proposes a plan to determine if a cyclical, systems-based analysis can replace detailed activity reporting for voluntary faculty effort in government-supported university research. This analysis could then provide the basis for adjusting entries on billed contract costs. The method would provide quantitative support for analyzing voluntary cost…

Presents the opinions of six corporate media managers on the accounting practice of charging corporate departments for audiovisual services rendered on individual projects and productions rather than having the corporation underwrite the audiovisual department budget. (MBR)

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

Information on three categories of deferred gifts, deferred gift valuation, and reporting on deferred gifts are presented, based on the NACUBO publication entitled "Management Reporting Standards for Educational Institutions: Fund Raising and Related Activities." In addition, a summary is presented of the results of a 1982 informal…

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

Discusses advantages of a centralized school district plan for computer utilization at building, district, and state-federal level, and reviews categories of information required for computer applications--staff personnel, accounting, pupil records, classroom/instruction, and administrative support services--by outlining each category to indicate…

Contains a suggested process for selecting and acquiring administrative microcomputer software. Consideration is given to the general characteristics of good administrative software as well as the specific characteristics of word processing and electronic spreadsheet software. Nineteen references are listed. (Author/MBR)

Educational reforms in recent decades have resulted in a proliferation of specific programs with dispersed controls and expanded levels of governance. As a result, the environmental context within which a school district operates is exceedingly complex. This case study describes the complexity of the overall system of reporting that has evolved…