Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

The Governmental Accounting Standards Board is reevaluating the present structure of governmental accounting. This article examines the present status of accounting for compensated absences and the potential accounting changes that may occur. (MLF)

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 nonappropriated fund instrumentalities (NAFI) and two foundations. The US Government Accountability Office (GAO) was asked to determine whether…

Podcasting is a relatively new and yet unproven technology, especially when pertaining to higher education. The goal of this research was to address the issue of the educational significance of podcasting review sessions in Principles of Accounting I, by systematically conducting experimental embedded design research to build a case for its…

This study involved the development of a new scale to measure high school teacher attitudes toward the inclusion of students with disabilities in regular education classrooms. A second aim was to examine the relationship of teachers' professional development regarding inclusion, their years of experience with inclusion, access to instructional…

This study empirically examines the instructional value of online video lectures--videos that a course's instructor prepares to supplement classroom or online-broadcast lectures. The study examines data from a classroom course, where the videos have a slower, more step-by-step lecture style than the classroom lectures; student use of videos is…

The goal of this research project is to investigate whether the use of a personal response system ("clickers") in the classroom increases student participation and discussion and its impact on the quality of the discussion in undergraduate accounting courses. While many studies conducted regarding the use of clickers rely on student…

The merits of incorporating group work into learning environments are well established. Online classes and other distance learning settings, however, can make it challenging to introduce traditional group projects. Wikis use technology to facilitate group work in distance learning settings. Wikis allow individuals in different locations to…

This article describes multistage tests and some practical test development considerations related to the design and implementation of a multistage test, using the Uniform CPA (certified public accountant) Examination as a case study. The article further discusses the use of automated test assembly procedures in an operational context to produce…

The references included were drawn from the documents received and processed to date by the ERIC Clearinghouse on Educational Facilities, and are organized into the following sections--(1) school business, (2) maintenance and operations, (3) insurance programs, (4) property accounting, (5) purchasing, and (6) food service. (FS)

Discusses the benefits of having an inventory and appraisal of school buildings and equipment conducted annually by a professional appraisal company. (JG)

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…