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Kovlak, Daniel L. – School Business Affairs, 1986
In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…
Descriptors: Accounting, Expenditures, Income, Measurement Objectives
Armstrong, Carmen L. – 1994
This work views assessment as one component in the educational triad of: curriculum planning, instruction based on planned curriculum, and assessment of student learning resulting from instruction. Models are given for assessment of learning through observed and recorded evidences. Strategies assess learned behavior activities in visual analysis,…
Descriptors: Art Education, Behavioral Objectives, Curriculum Based Assessment, Curriculum Development