This data processing application handbook is designed to be used in conjunction with a previous work published by the U. S. Office of Education entitled, Financial Accounting: Classifications and Standard Terminology for Local and State School Systems (see ED 081 103). It provides school systems with the capability of implementing a user designed…

The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

A plan for the complete coverage of Federal income taxes in bookkeeping and accounting classes. (Editor)

Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

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…

Bookkeeping and accounting courses at the high school level provide certain advantages: as preparation for entry-level jobs in business, as opportunity for career exploration, and as an addition to a student's general education background. (AG)

The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Addressed to the bookkeeping/accounting instructor, this article discusses seven suggestions for emphasizing more learning in the learning-by-doing approach. (SH)