One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…

The lessons in this unit are designed primarily for Missouri vocational agriculture instructors participating in the Farm Business Management Analysis program. Each of the 10 lessons in the unit is a self-contained instructional package and includes material for monthly classroom sessions for young and adult farmers and for individualized…

The lessons in this unit are designed primarily for Missouri vocational agriculture instructors participating in the Farm Business Management Analysis program. Each of the 10 lessons in the unit is a self-contained instructional package and includes material for monthly classroom sessions for young and adult farmers and for individualized…

This manual is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.) The first chapter of the manual is devoted to an overview of the nature…

This manual, the Spanish translation of a guide on accounting for microbusinesses, is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.)…

These business education curriculum guidelines are designed as a guide for teachers, counselors, and administrators involved with business education in Montana. Introductory materials include the goals of business education and suggested curriculum patterns for different business and office education programs. Guidelines are provided for 17…

This instructor's guide, one of three volumes designed for use in implementing an administrative assistant simulation for students enrolled in a postsecondary-level office applications laboratory, includes 20 jobs or tasks that are likely to be required of an administrative assistant working at an independent insurance agency that is both a sales…

This competency-based curriculum guide to business occupations was designed to improve the articulation in business education programs among high schools, between high schools and postsecondary institutions, and between schools and the business community in Arizona. The teaching units are to be used to develop skills in areas identified by…

This handbook contains computer-related, classroom-tested ideas that were contributed by business education teachers and administrators to fuse computer information into computer and noncomputer courses. An alphabetical listing of contributors identifies the category/categories in which their enrichment idea can be found. The contributions are…