This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of…

A REPORT ON THE IMPLEMENTING AND TESTING THE USE OF ELECTRONIC DEVICES FOR PROCESSING SCHOOL PROPERTY ACCOUNTING DATA CONSISTS OF PROCEDURAL STEPS FOR COLLECTING DATA PERTAINING TO SCHOOL SITES, BUILDINGS AND EQUIPMENT. DATA WERE COLLECTED TO ESTABLISH COMPLETE ACCOUNTING RECORDS OF SCHOOL PROPERTY AS IT EXISTED IN THE CEDAR RAPIDS, IOWA, SCHOOL…

This paper reviews some of the weaknesses in the present account classification system for public schools (the minimum function-object account classification system) and suggests a three-dimensional expenditure classification system to replace it. These three dimensions are: (1) The "type-of-school" dimension which considers such information as…

The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

This article reviews the current status of accounting requirements in economic programs, highlights the primary areas in which economic analysis is dependent upon accounting, and offers a proposal for integrating accounting into economics curricula. (Author/RM)

Offers the accounting teacher in a small school environment some suggestions for effectively overcoming problems characteristic of small schools and suggestions for creative ways of presenting instructional materials. (SH)

Discussion of application of cost benefit analysis (CBA) accounting techniques to libraries highlights user willingness to be charged for services provided, reasons why CBA will not work in library settings, libraries and budgets, cost distribution on basis of presumed or expected use, implementation of information-seeking behavior control, and…

The authors present a method to examine the interfaces between business courses for redundancy. The method is demonstrated by examining the content in managerial finance and managerial accounting courses. A decision model application of analysis, expert judgment, and synthesis are incorporated in this method. (CH)

Explains the use of computerized bookkeeping systems called spreadsheets to perform mathematical and accounting functions such as totaling expenditures, averaging test grades, and transferring funds. Advises about adapting spreadsheet programs and discusses several essential features, including linkage, macro functions, and sharing capabilities.…

Ninety students were pretested and posttested in an accounting principles course to determine how expectations and perceptions of self-control affected their grade on an examination and how the grade changed their perceptions. Students who did poorer than anticipated on the test exhibited some expectancy shifts. (CH)

An electronic filing system makes financial control manageable at Bowling Green State University, Ohio. The system enables quick access to computer-stored consolidated account data and microfilm images of charges, statements, and other billing documents. (MLF)

Indicates that three provisions should be made possible for gifted students: (1) freedom to move through the course at an accelerated speed, (2) opportunity for application of abstract thinking, and (3) tutorial and audit activities for using special talents. (JOW)

Presented is a comprehensive listing of over 300 UNIX operating system programs from over 100 different sources. Entries are arranged by such categories as accounting applications, database programs, industrial applications, and languages. A cross-references guide of UNIX vendor addresses accompanies the listing. (JN)

Two useful approaches for integrating accounting principles from the manual system into the electronic computer system are the horizontal staging'' and the vertical staging'' approaches. (Author/JS)