Describes a study of the extent to which the audit reports of the 38 Illinois community college districts fulfill 30 financial reporting requirements specified by industry audit guides, state board requirements, and College and University Business Administration standards. Identifies the percentage of districts not complying with each requirement…

A study was conducted to find some quantitative predictors of student success in Intermediate Accounting I that an advisor can use as an aid in student counseling. The AICPA Level I Form C test and the average grade in principles courses proved to be reasonable predictors of success. (CT)

By demystifying traditional rational accounting perspectives, the work of Ginsberg (TM 508 964) offers a basis to develop notions of accountability in relation to meaningful work processes. (BW)

This 1984 study examines what university administrators are currently scheduling and plan to incorporate in future accounting computer curriculum. Educational administrators expect to maintain or increase computer requirement emphasis in the accounting curriculum. The most frequently stated impediment was lack of computer equipment. (CT)

Life cycle costing establishes a realistic comparison of the cost of owning and operating products. The formula of initial cost plus maintenance plus operation divided by useful life identifies the best price over the lifetime of the product purchased. (MLF)

To maintain its 17 school buildings, the Albany, New York, school system uses private contractors whose services for labor and materials are obtained at a fixed price for a one-year period through a competitive bid. (MLF)

This study examines differences in study skills and learning styles of students enrolled at the University of Scranton in the four business school majors of accounting, economics/finance, management, and marketing. It also compares these differences with those of students enrolled in other majors throughout the university. (CT)

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

This detailed analysis of the role of measurement across the three professions of law, medicine, and accounting offers insights into entry-level and performance barriers in occupations that rely on certification, licensing, and regulation to influence performance, ethics, and training. (Author/PN)

A study of 435 students (229 male, 206 female) in junior level accounting classes found positive answers to these questions: (1) Do women, on the whole, perform as well as men do in accounting classes? and (2) Are women often the top performers of the class? (CT)

Discusses the results and the implications for accounting education of a questionnaire sent to members of the National Association of Accountants. The study was made to determine management accountants' perception of their role(s) in the organization. The author also comments on accounting curriculum and the role of the accounting educator. (CT)

A public utility company uses laser wands to read bar-coded labels on furniture and equipment. The system allows an 80 percent savings of the time required to create reports for inventory control. (MLF)

Data processing methods applicable to the small college bookstore are reviewed, including a proposal for creating more meaningful reports. When used properly, the reports yield much information that the manager can use to decrease operating expenses and increase sales. (LBH)

This report presents the results of the latest in a series of triennial surveys conducted by the Council of Ontario Universities (COU) (Ontario, Canada) in order to monitor the existing university space inventory and changes in space requirements as determined by the COU Building Blocks space formula. Section 1, "Introduction," discusses…

This guide is intended to assist community-based providers in New York City who intend to blend universal pre-kindergarten funds with public child care funds, Head Start, preschool special education, or other funds to provide full or extended day early education programs for children. The guide provides information on how to allocate a programs…