Explains the use of computerized bookkeeping systems called spreadsheets to perform mathematical and accounting functions such as totaling expenditures, averaging test grades, and transferring funds. Advises about adapting spreadsheet programs and discusses several essential features, including linkage, macro functions, and sharing capabilities.…

Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

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…

Description of statewide multiple-password subscription service offered to users of Dialog Information Services by the Maine State Library discusses cost effectiveness and billing procedures. A microcomputer program for a TRS-80 Model III used to formulate each member's monthly billing from the main Dialog bill is included. (EJS)

Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The inventory management system and the service center billing system are described. (Author/MLW)

Describes the application of a specific word processor to acquisitions fund accounting and reporting functions at Rice University's Fondren Library. Encumbrance of firm orders, preparing budget reports, math calculations, ledger format (for each fund), report format (summarizes overall fund activity), and the value of word processors are…

Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

Faculty members must understand the actual finances of educational institutions in order to achieve less biased allocations. Increased faculty awareness of total resources can help shift allocation patterns, making institutional resources more effective in accomplishing the mission of higher education. (MLW)

The author discusses the 1977 revision of the New York State syllabus, his work on the accounting and bookkeeping modules, the application of these modules in his school, and the students' reactions to them. (MF)

This report is designed to acquaint secondary school teachers and other interested individuals with a redesigned business education program for New York state. The program, reviewed in ten sections, focuses on competency identification, new modules, curriculum patterns, regent's examination modifications, etc. Initially, challenges facing business…

This yearbook of the National Business Education Association contains twenty-three articles and is divided into five parts. The first part, entitled Managing Learning by Behavioral Objectives, contains articles on the theory of behavioral objectives, strengths and weaknesses of behavioral objectives, and the status of behavioral objectives in…

This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

A model high school accounting cluster program was planned, developed, implemented, and evaluated in the Beaverton, Oregon, school district. The curriculum was developed with the help of representatives from the accounting occupations in the Portland metropolitan area. Through management interviews, identification of on-the job requirements, and…

Designed to assist teachers and counselors in the articulation between secondary and postsecondary bookkeeping-accounting programs, this project developed competencies and levels that could be used in developing courses and planning capstone programs, in assisting students in program and course selections, and in easing student transition from…

A project was conducted to update an existing high school business and office occupations education curriculum to include instruction in the use of computers and word processing equipment. The existing curriculum was assessed and revised in order to provide students with training in the following areas: the impact of computers on employment; the…