Financial accounting methods fall short of fully accounting for the relative sustainability of college and university operations. Management of social, environmental, and economic performance will be aided by changes to and new developments in financial accounting practices to complement other indicators of sustainability.

Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)

This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

The object of this practicum was to help the small North Smithfield (Rhode Island) School System convert its budgetary procedures from a traditional Function/Object Budget to a Planning, Programing, Budgeting System (PPBS) format. The practicum effort incorporated an inservice training component for key staff members, plus a cooperative effort…

This booklet describes the Daily Production Reports subsystem of the School Food Management System, a computer program package developed as one part of a family of educational management systems. The Daily Production Reports system produces two major types of reports on a daily basis. Business Analysis Reports display all food service costs, as…

This booklet describes the Financial Projection Program, a computer program package developed as one part of a family of educational management systems. The program projects personnel by type, forecasts salaries, applies state funding formulas, and projects revenues, expenditures, and related financial data. Its purpose is to produce a projected…

This publication describes the development and implementation of a school district financial accounting system based on the concepts and guidelines of the National Center for Education Statistics Handbook II, Revised. The system described was designed by school district personnel to utilize computer equipment and to meet the accounting and…

Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

Two Oregon schools districts that have been effective in managing their resources are Reedsport, a smaller district and the subject of part 1 of this bulletin; and Beaverton, one of the largest districts in the state, the focus of part 2. The Reedsport district plans the use of its funds based on a goal-setting process in the areas of instruction,…

This handbook is a guide to accounting for school activity funds. It is designed for use by individual schools and school systems throughout the United States. The project was undertaken to meet the increasing concern of State and local school officials and the general public for safe ands economical handling of school activity money which amounts…

This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…

The committee on uniform records and reports has, since the last meeting of the department, continued its work along the lines indicated in the preliminary report submitted at that meeting. That progress has been made is indicated by statistics which were gathered by the United States Bureau of Education showing that 216 cities are now using the…

This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of…