The author studied whether students' preferences for a particular exam format were a function of past performances. He reviews the literature and reports on administration of a questionnaire to 90 accounting students. Results indicate that students prefer problem-solving exams to multiple choice, regardless of past performances. (CH)

Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

An expert system administered study questions from the Certified Public Accountant (CPA) and Certified Management Accountant (CMA) exams and others designed for textbooks to 113 accounting students. CPA/CMA questions were more difficult (71% correct compared to 74% for others); CMA questions were more challenging than CPA ones (67% to 73%…

Describes CD-Recordable (Compact Disk-Recordable) as an economical information storage medium. Business and government applications are discussed, including prototyping, archiving and back-up, sales, marketing, accounting, and customer support and service. Future possibilities are also considered. (LRW)

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

Presents a spreadsheet used to record online searches at the University of Kentucky's decentralized library. The spreadsheet is described by fields, and its advantages and disadvantages as a tool for accounting and for gathering information about database usage are discussed. Seven figures showing sample spreadsheets and usage patterns are…

This paper presents an alternative to fund accounting by colleges and universities. Global accounting is intended to present an integrated view of a college's economic activities and financial status, by tracking planned and actual college income, college expenses, and effect on the institution's real wealth. Examples are given. (DB)

Almost all students in a study of an integrated instructional approach indicated that using a computer and workbook was very helpful in understanding financial accounting. A related study found that students with lower reading levels benefited most from this approach, and withdrawal dropped from 10 percent to 2 percent. (JOW)

Comprehensive Annual Financial Reports (CAFRs) are submitted by school systems applying for the Association of School Business Officials' Certificate of Excellence. Reviewers of the CAFRs listed specific concerns under headings of presentation and persistent technical deficiencies. Advises school business officials of their responsibilities to…

Describes selecting and installing a computerized point of sale for a district food service program; the equipment needed and preferred; and the training of trainers, managers, and cashiers. Also discusses the direct benefits and side benefits of the system. (MLF)

A discussion of the Financial Accounting Standards Board's new accounting standard No. 117, which concerns colleges and universities as nonprofit organizations, looks at new provisions and reporting requirements. Methods for producing the required cash flow statement are outlined, and the use of cash flow ratios is examined. (MSE)

In addressing the Governmental Accounting Standards Advisory Board, the National Association of College and University Business Officers' president urged the accounting standards boards to work together to establish a multiyear accounting research agenda for higher education. (Author/MSE)

Summarizes highlights of the Government Accounting Standards Board's proposed standard for college and university accounting, known as GASB 35. Topics addressed include enterprise fund financial statements, reporting of state appropriations, segment reporting, effective dates, and infrastructure assets. (MSE)

Regression analysis of data from 144 students in business communication found that the freshman writing prerequisite improved course performance, whereas the computer literacy prerequisite did not. Those who completed a lower-level accounting course that was not required earned better grades in business communication. (SK)