A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Guidelines are offered for bookstore managers with a minimal background in accounting or finance. Two journals need to be maintained--a "Sales Journal" and a modified "Cash Disbursements Journal"--to record daily sales and summaries of the number and value of invoices and credits passed for payment or deduction by department. (LBH)

Outlines what zero base budgeting is and how it can be applied to the educational system. (MLF)

A five-year follow-up study compares the current business school curriculum content in electronic data processing and statistical sampling to the requirements of business. Differences still exist but there is evidence of progress by business schools in meeting the needs of business. (JOW)

A survey of 222 accounting faculty measured the expectations of new and more experienced faculty members concerning workload. Results show that new faculty members have an unrealistic idea of the amount of time they will have to spend on work. Implications for both employers and faculty are presented. (CH)

This study investigated what factors affect undergraduate students' consideration of careers in accounting as they matriculate through a typical sequence of introductory accounting courses. Findings indicate that students believe that accountants are likely to find secure positions, those positions are likely to provide healthy incomes, and…

Presents the opinions of six corporate media managers on the accounting practice of charging corporate departments for audiovisual services rendered on individual projects and productions rather than having the corporation underwrite the audiovisual department budget. (MBR)

This study identified computer objectives based on recommendations of the authoritative accounting bodies, determined whether the typical introductory computer course has these same objectives, and examined the influence of the academic department responsible for teaching the course. Relationships between department and course objectives,…

A process for assessing the condition of nonindustrial physical plant facilities such as campuses, school systems, and office complexes is presented. Text and figures illustrating an assessment performed for the city of Seattle, Washington, include a facility management system flowchart, information records, cost estimates, and a database design.…

A detailed example of a computerized accounts receivable system is presented to point out the development of concern with computer input and output in the accounting office. (TA)

This book is intended for the nonexpert in finance who has a public administration background. It opens with a broad introduction to public finance administration and how this job is related to public budgeting, the practice of public-sector accounting, and the economic concepts of money and value. Issues surrounding public revenue, its sources,…

This feature section presents the views of eight authors on various components of the business curriculum. (MU)

Presents the view of 9 authors on various research and teaching areas in business education. (MU)

Through the types and steps of individualized instruction described in this article, it is hoped that bookkeeping and accounting teachers will be able to implement this method to a greater extent than in the past. (Author/JS)