This memorandum proposes a set of accounts that school districts should maintain as a part of their total accounting system in order to (1) meet the needs of the Office of Education for financial information and (2) to compare their costs with those in other school districts. Labeled the Comparable Cost Information (CCI) by its originators, the…

This study determined (1) effect of high school bookkeeping on college accounting performance, (2) relationship of performance to potential measured by SCAT, (3) influence of first on subsequent study. For number one, five factors were studied: (1) whether bookkeeping was taken in high school, (2) at which high school, (3) how many courses, (4)…

Findings confirm the assertion that there is a significant difference between the achievement in college elementary accounting of students who have studied high school bookkeeping and Those who have not. (JS)

In an attempt to identify the discrepancy between work and training programs for a beginning accountant or bookkeeping worker, and thereby provide either verification of the current curriculum or needed direction for change, this study posed three questions. The procedures were divided into three areas to coincide with the three questions. To…