Included in this feature section are articles concerning various components of the business education program. (JS)

Description of statewide multiple-password subscription service offered to users of Dialog Information Services by the Maine State Library discusses cost effectiveness and billing procedures. A microcomputer program for a TRS-80 Model III used to formulate each member's monthly billing from the main Dialog bill is included. (EJS)

Describes a study that assessed the impact of microcomputer use on the computer literacy of high school accounting students. Results indicated that the computer literacy of the group exposed to microcomputers changed more from pre- to posttest than it did for the group not exposed to microcomputers. (NRJ)

A process developed by the Dallas County (Texas) Community College District allows simultaneous budget development and planning. All units are given a bottom line figure in the fall that is not changed prior to completion of the plan. Contingency plans are included in the total plan. (Author/MLF)

Describes an investigation undertaken to indicate the curricular content (knowledge and skills) needed to prepare the accounting student to audit computerized accounting systems. Areas studied included programing languages, data processing, desired course training, and computer audit techniques. (CT)

A study was conducted to see if junior college and high school students do as well in learning elementary accounting through an individualized self-paced approach as through the traditional teacher-led method. (CT)

Describes the beginning of a study of the cognitive processes required for applying financial accounting knowledge to specific problem solving situations. Task analysis is used to describe the cognitive components of accounting, and algorithms for the tasks are appended. Eighteen references are listed. (Author/CHC)

Recommends a rotation process for teaching accounting. Discusses student goals, selected proper materials (cassette tapes, computer simulation center, journals, and business forms), work stations, how to track student progress, and individual work paces. (CT)

Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

Discusses the importance of good management in controlling accounts receivable if the school newspaper is to see greater profits. (HOD)

Third in a series of articles featuring management techniques practiced by administrators. (MLF)

Shows problems in the communication process between preparers and users of financial reports. Uses test techniques from linguistics and pedagogy (here, the cloze technique) to investigate two Swedish financial reports' understandability. Finds important parts of the reports were not understood by small investors. (PA)

In two of four sections of an accounting course, students attended presentations by accountants. Precourse (n=138) and postcourse (n=99) questionnaires indicated that those exposed to presentations had far more positive attitude changes regarding accountants, the profession, and accounting careers. (SK)

The Governmental Accounting Standards Board recently issued an exposure draft that will result in significant changes to financial reporting produced in accordance with accounting principles. Financial reports will have to include a management's discussion and analysis section, a revised presentation of fund-oriented financial statements, and a…

Three accounting teachers gave two tests and a comprehensive final to 417 undergraduates using one of three treatments: no comments written on test paper, comments at teacher's discretion, or standard comments. The type of comment did not affect subsequent test performance, but did significantly affect performance on final exam, especially for…