The primary goal of the Higher Education Finance Manual project is to assist in higher education decisionmaking as it relates to the need for and the use of financial information. The objectives of this manual are to: (1) provide uniform definitions and procedures for displaying and reporting those financial data used most often in higher…

One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement…

This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…

The Graduate Logistics program of the United States Air Force (USAF) Institute of Technology has required that prospective students show a satisfactory level of competence in basic accounting procedures before entering the program. The purpose of this thesis was to develop accounting case problems for use with the CREATE computer system that would…

In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on…

The article discusses: the ideological and juridical basis for U.S. relationships with Native Americans, examines some of the most significant provisions of the Act, suggests that those provisions are in conflict with Native cognitive systems, and suggests some effects of the Act in the light of fundamental U.S. ideology. (Author/NQ)

Describes three approaches to teaching high school accounting and the advantages and disadvantages of each: the traditional method with all students doing the same problems at the same speed, individualized instruction, and a combination of both methods using cassette tapes. According to the author, the combined system appears to give the greatest…

Discusses a Government Accounting Standards Board (GASB) publication designed to provide financial statement users with information to assess a government's actual and future deposit and investment market and credit risk. (MLF)

Describes an approach to bridging the gap between a packaged computer-based training program and desired course goals and objectives. (JOW)

Use of a checkbook can hook even the most reluctant mathematics students into learning mathematical and problem-solving skills. (CB)

Focuses on the major issues faced by a school district throughout the implementation of a financial management information system. Describes how commercially available software was tailored to the specific needs of a Virginia school district. (MLF)

Appropriate accounting treatments for state and local student aid programs are examined from the viewpoint of both the restricted funds group and the agency funds group. It is suggested that they should be treated as restricted funds, possibly in a separate category encompassing all state, federal, local, and private grants designated for student…

Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)