An "aged accounts payable" (A/P) summary and a cash disbursements journal are advocated as management measures useful in monitoring the cash flow in a college store. Methods for maintaining the A/P summary and for updating the journal are illustrated. (LBH)

A request is made that once a school district has been awarded the "Certificate for Conformance" for compliance with accounting standards, the Certificate should remain with the district and be revoked only for cause. (Author/MLF)

Appropriate strategies for teaching students to interpret and understand quantitative data in marketing, management, accounting, and data processing are described. Accompanying figures illustrate samples of percentage markups, trade discounts, gross earning, gross commissions, accounting entries, balance sheet entries, and percentage problems. (CT)

Discusses methods for teaching communication skills in accounting classes. Topics include (1) preparing a class outline, (2) discussing writing concepts, and (3) creating writing assignments using accounting skills. (CH)

The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

Hearing-impaired postsecondary students' special needs include visual reinforcements, academic tutoring, and recognition of their language-related problems. Tactics suggested are (1) using qualified support faculty, (2) establishing course entry requirements, (3) using visual aids, (4) using academic tutoring, and (5) having written materials…

In a sample of 265 undergraduates, 86 studied bookkeping in high school and 179 did not. It was found that high school courses in bookkeeping/accounting are an important preparation for college business courses. (SK)

Hartford school administrators converted from a program budget to a school-based budget in one year. (MLF)

Indirect and direct methods suggested for teaching ethics in an accounting classroom. (HD)

Argues that school officials throughout the United States must adopt standardized school accounting procedures and terminology to permit meaningful comparison of educational expenditure and cost data and to provide an equitable basis for the distribution of federal educational aid. (JG)

The concept of formula funding, the events leading to its development, the forces currently acting on formula funding, and anticipated trends are examined. All indications are that formula budgeting will continue and intensify in use. Certain needed refinements are suggested that stress flexibility. (Editor/LBH)

This report presents audit findings of the financial management practices at the State University of New York (SUNY) Maritime College, which trains students to become licensed officers in the U.S. Merchant Marines. Specifically, the audit examined whether SUNY Maritime maintains an adequate internal control environment and adequate internal…

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

To prepare instructional materials for training specialized accounting clerks, teachers must visit offices and make task analyses of these jobs utilizing the systems approach. Described are models developed for training these types of accounting clerks: computer control clerks, coupon clerks, internal auditing clerks, and statement clerks. (SC)

Discusses the theory of administrative cost accounting known as "internal pricing" for the purpose of describing how it is currently affecting the operations of academic departments. (Author)