Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

Computer hardware and software alone do not improve a financial management system. They are only the tools that carry out commands. College business offices and related administrative functions must commit effort to improving the overall system. Available from Peat, Marwick, Mitchell & Co., 345 Park Avenue, New York, NY 10154. (MSE)