This facilities inventory report presents a comprehensive listing of physical assets owned and operated by the University of Alaska and includes, for each asset, data on average age, weighted average age, gross square footage, original total project funding, and the asset's plant investment value adjusted to the current year. Facilities are listed…

The purposes of this handbook are to help improve internal systems for auditing funds received from student activities and to help ensure that school board policies and good business practices are being followed. After brief introductory sections, the document discusses internal auditing functions and standards and notes the internal auditing…

Points out a viable and tested alternative to the use of lengthy account numbers. This alternative uses simple numbers and appends the lengthy numbers with their various sort keys and distribution codes to the tables of account names. (Author/DN)

This paper is an introduction to the basic cost-related tools available to management for planning, evaluating, and organizing resources for the purpose of achieving objectives within a teacher education preparation program. Three tools are presented in separate sections. Part I on the cost accounting tool for identifying, categorizing, and…

The quality of postsecondary education institutions should be enhanced by more effective procedures for evaluating and reporting to the public on the achievement of the stated goals and objectives of each institution. This paper considers the use of an educational audit as a means of meeting this need. An educational audit is defined as an…

A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

The material presented in this pamphlet is a guide to the boards of education and the schools of New York State in setting up accounting procedures that conform to the regulations of the New York State Commissioner of Education for the control of extraclassroom activity funds. These funds are defined in those regulations as "funds raised…

These instructional objectives, written by Roy A. Schriver, have been selected from materials used at Golden West College (California). These objectives are offered simply as samples that may be used where they correspond to the skills, abilities, and attitudes instructors want their students to acquire. These objectives may also serve as models…

A successful management communication tool. (Author)

School districts can economize by central purchasing; standardizing equipment, materials, and supplies that are in general use; and listing supplies in a supply catalog. (MLF)

Discusses the use of the computer in teaching accounting. (JOW)

Describes the industrial analysis seminar at Caldwell College (New Jersey), which was designed to be a capstone course for undergraduate business majors, allowing them to bring business topics into focus by using all their collected business acumen: accounting, marketing, management, economics, law, etc. (CT)

Offers the following recommendations to improve the quality of accounting graduates: (1) auditing should be covered in two semesters, (2) effective business writing should be required, (3) two case studies courses should be required, and (4) essay questions and comprehensive problems should be emphasized. (JOW)

One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

How the four functions of management (planning, organizing, motivation, and controlling) can be applied to bookkeeping and accounting instruction is explored. (AG)