The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

Leasing closed schools provides a viable alternative to their disposal. Suggestions from a school business administrator are intended to sensitize other administrators to some common areas of difficulty in the real estate world. (MLF)

Bookkeeping and accounting courses at the high school level provide certain advantages: as preparation for entry-level jobs in business, as opportunity for career exploration, and as an addition to a student's general education background. (AG)

See JC 690 392 above. [Not available in hard copy because of marginal reproducibility of original.]

See JC 690 392 above.

The worksheet approach to preparing a Statement of Changes in Financial Position (SCFP) is presented. An example that has been developed for presentation to the class during the first class period spent on SCFPs is discussed. Conversion of working capital to cash is also explained. (CT)

Reports on the 266 responses to a survey of high school accounting teachers in Oklahoma. Teaching methods discussed include lecture, discussion, demonstration, supervised problem work, work experience, and individualized instruction. (GC)

The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

Presents a learning aid devised to teach undergraduate accounting students how to calculate earnings per share. (SK)

Presents the issue of the accounting practice used when a business is acquired by another for a price exceeding its net assets. Discusses implications for instruction in financial accounting. (Contains 25 references.) (SK)

Teachers of accounting should recognize the influence that culture has on accounting systems, standards, and preferences. As students develop insights into the relationship between culture and accounting, they will be better prepared to function in the culturally diverse world of international business. (Author/JOW)

Using data on CPA exam pass rates and various institutional variables, this research examines the potential usefulness of the value-added concept in accounting higher education. For a sample of 548 US colleges and universities, predicted pass rates were computed from regression equations relating observed pass rates to institutional variables. The…