The Department of Accounting at California State University Northridge (CSUN) has developed a unique sequence of courses designed to ensure that accounting students are trained not only in technical accounting, but also acquire critical thinking, research and communication skills. The courses have proven effective and have embedded assessment…

This manual provides instructions and sample documents for all tax-exempt organizations required to file Form 990 "Return of Organization Exempt from Income Tax" or Form 990-1 "Exempt Organization Business Income Tax Return." The short introductory section covers who must file and summarizes the changes in the 1996 forms. The section "Who Must…

This report finds problems in the ability of the five major federal credit agencies to reasonably estimate subsidy costs related to the $216.6 billion in direct loans and $712.4 billion in loan guarantees issued by the federal government. The five agencies are the Small Business Administration (SBA) and the departments of Education, Housing and…

In response to the nationwide trend toward increased financial pressures and growing demands by state legislatures for accountability, several large universities (including Indiana University) have adopted various forms of "responsibility center budgeting" (RCB), which has fiscal implications for programs in speech communication and…

Each discourse community teaches and uses a particular version of reality. In the field of accounting, the interpretation of reality is an objective one. Such an interpretation is a constraint on writing, as are accounting's reliance on exclusionary language, its need to meet legal and professional requirements, its adherence to stylistic and…

Most school boards still use the accounting methods of the forties and fifties. Outlined here is a method for the seventies - called Responsible Accounting. (Editor)

This article discusses the unique programs being initiated to cope with the increasing need for minorities in the accounting field. (EK)

The hue and cry of the business world is for an educational system that emphasizes the development of analytical abilities and problem solving skills. Society is looking for more competent females in the work force. This study examined the significance of gender, methodology, academic preparation, and age as related to development of judgmental…

This report is a study of the degree of equalization of school district revenues and tax rates in Minnesota, with emphasis on changes that have occurred over recent years. The report was prepared by the research staff of the Minnesota Senate and House of Representatives. The study places emphasis on the role of school district property wealth in…

Designed to help college administrators read and understand accounting statements, this paper provides tips about danger signals that may be evident in financial statements and that may call for speedy action. The first statement examined is a balance sheet; i.e., a summation of all of the possessions and debts of a business or entity, which shows…

This book is designed to teach accounting procedures and product specifications that are needed by the competent purchaser in order to make optimum purchasing decisions basic to a successful food service operation. It may be used by any level of food service personnel that is involved with any phase of the purchasing process. Preferably, the book…

This pamphlet provides a guide to the type and quantity of information to be collected for effective solid waste management in small communities. It is directed at municipal or private personnel involved in the operation and ownership of management facilities. Sample activity reports are included for reference. (CS)

Two techniques are described in helping business education students understand the causes of change in the amount of working capital and cash flow from operations. (Author)