An integrated data base system providing online services to purchasing and accounts payable, which was implemented at the University of Michigan, is described. The system was designed to use online IMS transactions for data entry and inquiry and IMS batch reporting programs. With the implementation of the system, departmental and vendor inquiries…

Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it…

A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

The Microcomputer Program Oriented Budgeting System (MICROCOMP POB) is an accounts payable system intended for use in school districts. The system is based on the general principles of encumbrance accounting and the use of multiple account numbers. For each account number, the primary information provided consists of year to date balances for…

This paper reviews a financial management system developed to process accounts payable, general ledger, and budgeting for a large private school system. Tuition billing procedures as well as fund raising applications are also discussed and outlined. Strategies of reporting and systems are developed on the basis of fund accounting procedures. All…