The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

Expert systems, rule-based knowledge systems, have been widely heralded as an important tool in management and accounting. Expert system shells have become available for personal computers, and accountants are investing in systems which are supposed to be capable of intelligent decisions. The limitations of rule-based knowledge systems are…

This student workbook on starting a small business is part of the entrepreneur training program at Ocean County (New Jersey) Vocational-Technical Schools. The workbook consists of 16 units containing goals and objectives, study questions, exercises, sample materials, and information sheets. Unit topics are as follows: being a small business owner;…

This document identifies the 32 semester hours of academic credit in six areas (behavioral science in business, business law, economics and management, accounting, office administration and communication, and office technology) recommended by the American Council on Education to be granted to those who have attained the Certified Professional…

Costs of producing milk rose 53 percent between 1975 and 1984 to $13.57 per hundredweight, whereas cash (out-of-pocket) costs rose 56 percent to $10.64 per hundredweight. Cash receipts, which measure gross production value, peaked in 1981 at $14.94 per hundredweight compared with $9.23 in 1975. Production costs in the Pacific region were more than…

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…

The bookkeeping/accounting program of a Modesta, California high school is designed to realistically prepare students for business positions through the attainment of acceptable performance skills as well as active practice in dealing with problems, people, and personalities. (EA)

Results of a research study indicate vocational students possess erroneous job-related information. Correcting these misconceptions while accepting the notion that vocational accounting competence includes knowledge of office information and possession of personal business traits, as well as office skills, is the teacher's responsibility. (AG)

The purposes of this handbook are to provide a comprehensive guide to standard terminology relating to property (sites, buildings, and equipment) used in education, a list of suggested data items useful in describing property, general data items useful in describing property, and general guidelines that can assist the reader in understanding and…

This paper discusses improving the budget control process for a community college by use of program cost accounting. The authors suggest that adoption of such a program will improve resource allocation and program evaluation, aid planning, and better inform the public about the purposes, costs, and results of school programs. (JG)

A simulated office experience in which the students, as employees, received pay checks, learned how to handle a checking account, and paid bills from their checks is advocated as a means of adding realism to a business class. (BP)

Reported is a study of research programs within the University of North Carolina that provided the basic information needed in the preparation of an official policies and procedures statement. Contents include: (1) an inventory of research being conducted; (2) an assessment of various classification schemes for accounting and reporting the…

The exercise and worksheet packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The exercise and worksheet packet contains a copy of every worksheet in the learner packet for lessons 12 through 21 so that the instructor can…

The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…