Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

The primary reason for the Federal Highway Administration Cooperative Education Program is to work with colleges and universities in developing preprofessional personnel by assigning work projects which complement academic study. Primary responsibility for the program rests with the Office of Personnel and Training, with on-the-job supervision…

To augment the Pennsylvania Association of School Business Officials in the establishment of the highest standards and practices in school business administration, this manual provides an evaluation instrument of school business functions. Each of the 18 self-evaluation chapters is structured to be used independently and may be utilized in any…