Suggests a series of fundamental concepts in accounting and a way of viewing the conceptual structure that could be of use in building a bookkeeping-accounting curriculum. (Author)

Recent reorganization of the General Accounting Office is reviewed. With regard to environmental concerns it is aiming to see if federal environmental programs are meeting the congressionally mandated objectives of laws. Surveys and reviews are explained. (BL)

The conclusion is presented that, the (Federal) government's professed interest in research at universities and colleges and in the welfare of the institutions themselves is accompanied by fiscal policies for sponsored research that act to the detriment of these interests." (Author/AL)

A consideration of the merits of offering an elementary college level accounting course in high schools. (BC)

Examines alternatives used to teach introductory accounting classes in a way that enhances both learning and motivation when the environment is characterized by increasing class size, multiple sections of the same course, and limited resources. Includes samples of transparencies. (JOW)

Guidelines for building owners to use in determining if a building is a financial asset or a liability. (MLF)

Describes applications of microcomputers to aspects of accounting and auditing, including such areas as financial statements, recordkeeping, and operations analysis. (SK)

Provides guidelines for designing or evaluating tests for measuring student competencies in an accounting class. (GC)

Describes the approach to and results of redesigning and upgrading the basic two-semester accounting course into two separate one-semester courses. (Author)

Discusses a survey of ways to improve continuing education courses in accounting. Concludes that the course should be directed to small businesses, should teach basic accounting, and should emphasize examples and case studies. (JOW)