Analyze what insurance is intended to do by going through the risk management process: identify exposures to loss, measure their financial impact on the institution, rationalize the means of controlling exposures, prevent loss, and set up a program to minimize the impact of loss through insurance or other means. (Author)

An analysis of some of the objectives and uses of Funds Flow Statements. (Editor)

Fort Wayne uses step allocation accounting and unit cost rates to locate the indirect costs of special -- and regular -- programs. (Author/JN)

There is a way in which we can relate everyday economics activities to the students in our bookkeeping classes. (Editor)

Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

Financial officers should examine the purposes of accounting at their institutions to devise more effective technics. (Editor)

Describes how indirect costs, which have been incurred by a school district or an educational agency to support Federally financed projects, may be reimbursed in accordance with 1969 amendments to the ESEA. (JF)

"The objectives of bookkeeping and accounting instruction should include the ability to interpret and analyze business statements." (Author)

Discusses the United States economy and reviews National Income Accounting concepts and evidence about future of an information economy. It is concluded that information economy growth will be in products, not services, and that it will not continue at same rate it has in past. Thirty-six references are cited. (EJS)

The purpose of this study was to test for differences in income concepts between those college students trained in accounting and those not trained. Students without prior training viewed income as a change in value or well being, while those with accounting training viewed income determination from an accounting procedural approach. (RM)

Contemporary conditions relevant to the maintenance of occupational control are examined for five professions (accounting, architecture, civil engineering, law, and medicine) in the United Kingdom and the United States as an impetus for the analysis of control by occupations in general. (Author/CT)

This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

The Flesch formula was used to calculate the readability of 15 financial accounting textbooks. The 15 textbooks represented introductory, intermediate, and advanced levels and also were classified by five different publishers. Two-way analysis of variance and Tukey's post hoc analysis revealed some significant differences. (Author/CT)