Recently, a question was raised as to whether the multidimensionality of some professional licensing exams is due to the administration of subtests measuring conceptually distinct skills or, alternatively, strategic preparation on the part of groups of examinees attempting to cope with the demands of multiple hurdle certification systems. This…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

We describe a day-long introduction to new accounting majors, which we call a boot camp. Boot camp it is an effort to make juniors more aware of their identity, career purposes and learning resources that are now parts of their world, much of which is not covered explicitly in the accounting curriculum. This paper provides an overview of the…

Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology…

This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO's, CFO's and public accountants. It also applies to all levels of management. Organizations and their…

Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced…

Purpose: Student evaluation of teaching (SET) questionnaires are used in many countries, although much current research questions the validity of these surveys. US research indicates that more than 90 percent of academic accounting departments use this performance measurement. This paper aims to focus on the validity of SET data.…

Past research has revealed a number of determinants that employers use in making selection decisions about college students. However, few studies have examined those factors students use in differentiating among prospective employers and to date no studies have examined Accounting student preferences. Increased scrutiny of corporate accounting…

The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

For the last few years, the Federal Government has allowed the inclusion of indirect costs in grant requests. This situation has stimulated a number of States and school districts to determine their overhead cost rates in an attempt to recover the proportionate costs in their grants. Explains indirect costing and how to use the concept. (JF)

In this paper, author discussed a new Congressional gift to our oil companies - the credit of foreign income taxes paid against U. S. taxes due. (Author/RK)