Examines the role of communications in accounting, with particular emphasis on the accounting education. (FL)

Focusing on the need for more effective teaching methods in college elementary accounting classes, this article portrays three different approaches to teaching and gives suggestions for improving each method. (LRA)

The listed guidelines for keeping track of petty cash in the schools are organized into three areas--making sure each school has an adequate method of collecting and banking money, adopting a simple and uniform bookkeeping system, and promoting fiscal responsibility. (IRT)

Deals with the real and imagined fears of teaching accounting as a student or beginning teacher. Discusses qualifications, preparation, teaching methods, and student motivation. (JOW)

Suggestions are offered for including people in the content of accounting courses: Bring in personal experiences and newspaper and magazine stories dealing with accounting, refer to the related but slightly absurd, encourage students to relate their experiences, seize the opportunity of the moment, encourage field trips and tours, and use examples…

It is suggested that teaching personal income taxes to first-year accounting students is easy to individualize, practical, relevant, timely, and a good break from the routine. (HD)

Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

States the importance of identifying skills that accounting students will be most likely to need in their entry level accounting positions. Examines more closely the specific communication skills required of accounting professionals. Finds that clear messages are vitally important so the client and the accountant understand each other and the…

Budgeting is a valuable planning tool, facilitated by basic spreadsheets. Three basic steps in creating a budget--listing fixed and variable costs, computing a break-even point, and evaluating modifications--are explained. Models illustrate the basics of moving around the spreadsheet and entering formulas. Popular spreadsheet programs and price…

Responses from 293 students at the beginning and 177 at the end of an introductory accounting course showed they found accounting less useful and less exciting than expected, although most found it less difficult than expected. Better job prospects, instructor, and utility influenced positive attitude change; instructor and degree of difficulty…

Responses from 181 accountants and 74 human resources professionals (14.2% response rate) identified areas in which they feel entry-level accountants are deficient: verification of computations by hand and the level of job and internship experience, especially with computers. (SK)

In a survey of accounting department chairs (122 of 660 responded), only 11% thought that environmental issues should be a standalone course; only four schools had such a course. Environmental topics rated highest were managerial and cost accounting and external reporting and auditing. Respondents believed that integrating topics into courses…

Analysis of 24 introductory accounting textbooks identified number and percentage of pages and chapters with international content. Financial accounting books generally had the most international content. There were wide variations in topics presented, extent of coverage, and number of relevant assignments. (SK)

Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

Describes several options for school districts to comply with Governmental Accounting Standards Board (GASB) Statements 34 and 35 that require school districts to inventory their fixed assets and measure the value of these assets over their estimated life for inclusion in their financial statements. Information about GASB Statements 34 and 35 is…