Implementing the basic concepts of career education in the accounting program requires major changes in both content and methodology. (MS)

Describes a strategy for budget-cutting inooperational analysis of higher education institutions. (Editor/PG)

Describes an analysis by the University of Maine of the expenditures and support of public higher education in Maine vis-a-vis the expenditures and support of public higher education in comparable states. (Author)

While the experience requirement for the accountant is being gradually deferred, a general increase is noted in educational requirements. Initial training provided by the school must include more practical applications and updated problem material with less emphases on theory. (CH)

Presents role of resource persons, planning needed to effectively utilize a resource person, and limitations in the use of resource personnel. (DM)

Electronic cash registers can perform functions ranging from simple change and tax computation to sophisticated merchandise accounting and inventory control information and records. The manager needs to outline the needed capabilities such as capacity, programmability, and servicing availability. User comments suggest varied benefits, uses, and…

A Minnesota school district uses microcomputers for many functions including a copier control system and an energy management system. (MLF)

Issues related to the rationale for standard setting, the standard setting board and its support structure, the content of standards and rules for generating them, and issues that deal with how standards are put to use are areas discussed in the content of a standard-setting effort in accounting. (Author/PN)

Presents ideas on developing a diagnostic accounting instrument, and answers the following questions: Are the diagnostic instruments given to accounting students measuring what they should measure? What advice can be given to students regarding questions that were missed? (CT)

Reports on a survey of the economic elements of special libraries and information centers in American industrial companies, focusing on the assessment of allocated resources, pricing behavior, cost behavior, and accounting practices of such centers. (FM)

The first steps toward effectively managing a property insurance program are a complete understanding of the insurance contract and a professional appraisal. (Author)

A checklist highlights some of the procedures necessary to develop a property management system. (MLF)

Data from career resources can provide topics for discussion and motivate students to study procedures for processing data by using system and procedure flowcharts to break down jobs into a series of simple steps and to trace the flow of work from one job or department to another. (TA)