This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

The following are covered--(1) rules and regulations concerning inventories of equipment, retention of records, and title and control over funds and property, (2) definitions, (3) procedures, (4) kinds of equipment, and (5) forms. (NI)

Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

In 1968 the Ford Foundation appointed an Advisory Committee on Endowment Management to study the management of college and university endowment funds with an eye toward the accounting and legal principals of more unconventional investing. The Committee concluded that gains from endowments need not be treated as principal of NACUBO sees this…

This article suggests that all too often college and university financial reports are meaningless. They indicate the current funds "surplus" or "deficit" that has been the typical university response when asked how the university did that year. In place of this, the university financial support should look at the total picture of the university,…

The essays in this booklet have been written by persons who had ranked in the top one percent of the 1958-60 Upstate New York Mathematical Association of America Contests. Personal accounts are given of the role of mathematics in the authors' education and career. The careers described include applied mathematics, computer research and programing,…

Discusses the effectiveness of cost determining techniques in education. The areas discussed are: education and management; cost-effectiveness models; figures of merit determination; and the implications as they relate to the areas of audio-visual and computer educational technology. (Author/GA)

The National School I. D. Number (postal zip code plus an assigned two digit code), used to identify school property, denotes specificity of ownership, and in a court of law is considered a conclusive evidence of ownership. (Author/MLF)

Discusses a simple way to help accounting students understand the system-subsystem concept by adapting accounting simulations into subsystems (departments) which make up one system--the company. (TA)

A computer system at George Washington University prevents unauthorized long distance telephone calls, resulting in a net savings of about 30 percent. (Author/MLF)

Outlines the materials needed and organizational structure involved in the preparation for the annual audit of a school district's financial accounting system. (MD)

The study rated importance of 50 auditing topics to the job performance of first-year staff auditors and to successful completion of the Certified Public Accountant examination. Data were gathered from 449 respondents. A significant number of topics taught in auditing courses are important neither to job performance nor to success on the…

Lists needed business communication research in the following areas: (1) organizational/managerial communication; (2) technology; (3) teaching/training; (4) persuasion; and (5) accounting. (MS)

Student evaluations of university accounting instructors are not necessarily valid. Students rarely can offer their true opinion because the evaluation questions are written by instructors or administrators. Also, students usually do not know what material should be covered. (JOW)

The author examines four questions regarding professional accounting education: (1) Why the controversy over the conceptual versus the technical approach?, (2) What should the objectives be?, (3) Why teach theory and not technical knowledge?, and (4) Where does the field go from here? Implications for further research are discussed. (CH)