This study describes the multifaceted components of an assessment process. The paper explains a novel approach in which an advisory council participated in a "fun," hands-on activity to rank-order learning outcomes. The top ranked learning competency, as identified by the advisory council, was the need for students to gain a better…

This book is for community leaders, librarians, library committees, volunteers, aid workers and others who are interested in the practical aspect of starting and maintaining a successful library. Throughout the developing world, countless dedicated people respond to the pressing need for information in their communities by helping to start a…

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

Just about everyone suspects that the rush to enrol distance-learning students in on-campus degrees tends to disadvantage them. Monir Mir and Abu Shiraz Rahaman set out to test this intuition, using accounting students as their guinea-pigs. (Contains 6 figures and 5 tables.)

Many challenges exist for high-stakes testing programs offering continuous computerized administration. The automated assembly of test questions to exactly meet content and other requirements, provide uniformity, and control item exposure can be modeled and solved by mixed-integer programming (MIP) methods. A case study of the computerized…

Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The supplies inventory control system developed for Central Stores, a self-sustaining service center that purchases and warehouses office, laboratory, and hardware supplies, was called AIMS, An Inventory…

This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

The treatment of the dental teaching clinic as an economic entity within the dental school with identifiable specific resources, costs, and revenues is explained. The approach is proposed as a first step in increasing net patient revenues to alleviate economic pressure. The University of Connecticut's program is used as illustration. (MSE)

The relationship in college administration between cost effectiveness/cost reduction and planning, management, and evaluation is explored, and approaches to cost accounting and financial ratio analysis are discussed. It is concluded that it is important to emphasize institutional mission and people rather than cost containment and productivity.…

This report contains the results of an audit of selected financial management practices at the State University of New York (SUNY) at Brockport for the period April 1, 1992 through November, 30, 1994. The objectives of the audit were to determine whether SUNY Brockport instituted an adequate system of internal controls over the funds received and…

A COMPLETE PROPERTY APPRAISAL SERVES AS A BASIS FOR CONTROL, INSURANCE AND VALUE ESTIMATE. A PROFESSIONAL APPRAISAL FIRM SHOULD PERFORM THIS FUNCTION BECAUSE (1) IT IS FAMILIAR WITH PROPER METHODS, (2) IT CAN PREPARE THE REPORT WITH MINIMUM CONFUSION AND INTERRRUPTION OF THE COLLEGE OPERATION, (3) USE OF ITS PRICING LIBRARY REDUCES TIME NEEDED AND…

The author offers ten suggestions for teaching accounting to tenth, eleventh, and twelfth grade students. (MF)

Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

Recognition of the differences in student learning styles may eliminate the gap between teaching methods and learning preferences. Adherence to Anthony Gregorc's learning style model would not reject all traditional teaching methods. Integration requires that teachers reevaluate their teaching methods. (JOW)