The purpose of this article is to explore the concept of zero base budgeting and its implications for application to educational institutions. (Author)

Improved control of school custodial supplies can pay dividends. (Author)

Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)

With the cash flow budget a college store manager can prepare himself and the business office to meet current obligations during periods of cash shortfall. Its development is described and guidelines are offered. (LBH)

Summary of a project for developing and testing standard systems and methods for cost accounting; establishing indices for the costs of activities; and developing approaches to and methods of determining the level of performance, efficiency, and usefulness of information and documentation systems. (Author/KP)

Requirements for consideration of the Certificate of Conformance award sponsored by the Association of School Business Officials to encourage school districts to adopt and use generally accepted accounting and reporting principles for all funds used in the financial management of the school systems. (Author/MLF)

The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

Offers financial information for the association as of June 30, 1986. Includes a balance sheet, statements of changes in members' equity and the association's financial position. Presents material on accounting policies. (DMM)

The study compared the improvement in computational skills of two similar groups of accounting students, one using calculators in examinations and the other not. Not using calculators seems to improve the arithmetical ability of students, but does not significantly improve students' feel for numbers or ability to solve word problems. (CH)

Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

Reports on the current utilization level of computers in postsecondary accounting programs. Findings are taken from a survey of all 228 schools accredited by the American Assembly of Collegiate Schools of Business. (CH)

Discusses ways of making accounting curriculum more responsive to actual needs in the business world. Among the concerns are strengthening research and theoretical abilities along with technical comprehension. (SK)

This article describes the results of study designed to determine facts about and attitudes toward minors in accounting. Responses from 219 colleges and universities are reported concerning how many schools offer a minor in accounting, which schools favor such a minor, which students should be offered the minor, and what the curriculum should…

The study reported here is part of a continuing project with the goal of determining the place of behavioral accounting in the accounting curricula. While the first two studies focused on the graduate accounting curricula and the practitioners' opinions on the subject, this study concentrates on the behavioral accounting content of undergraduate…

The importance of communication in the accounting process is emphasized in accounting literature, and research has been conducted which points out various relationships between accounting theory and communication theory. The purpose of this work is to explore ways in which selected communication theory concepts might be applied to college-level…