The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

Discusses such topics as selection of data elements, the entering and updating of data, and the computer software for an automated property accounting system. (IRT)

Accounting principles and tax considerations of advertising income are explained in terms of the Tax Reform Act of 1969. The discussion includes aspects of determining expenses, deductions, charge rates, definitions of advertising, subscription income, and nonprofit mailing privileges. (LBH)

Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. The article covers various problems faced by nonprofit organizations such as parochial schools in leasing or selling property. (LBH)

Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

Compares textbook software with professional packages such as Peachtree for teaching accounting, in terms of cost, availability, ease of teaching and learning, and applicability. Makes suggestions for choosing accounting software. (SK)

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Use of decision support systems (DSS) to increase the utilization of management science models and accounting information is discussed. It is argued that application of the conceptual foundations of DSS to evaluation and other forms of applied social research is an effective means of increasing evaluation utilization by policymakers. (TJH)

Increasingly sophisticated analyses of costs and revenues have contributed to more effective financial management in higher education, with attention focused on ways in which fixed and variable factors contribute to direct or unit costs; analyses of cost-revenue relationships; differential effects of one-time and recurring costs; variety of…

Secondary accounting courses provide students with basic skills and knowledge needed by everyone, awareness of business as a career choice, and a solid foundation for postsecondary courses. (SK)

Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

The Government Accounting Standards Board Statement No. 16 is concerned with the measurement of the liability for compensated absences. The pronouncement provides separate guidance for vacation leave and sick leave and deals with a variety of related issues, such as salary-related payments, rates, sabbaticals, and measurability. (MLF)

States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

Responses to a survey of 319 American Assembly of Collegiate Schools of Business-accredited colleges of business and accounting programs (58 percent) found substantial agreement among administrators, although regional differences were found regarding breadth (versus specialization) and relevance (versus theory development). (JOW)