The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

The materials in this report provide a case study of the development and validation of self-instructional lessons on four topics customarily included in a first college accounting course. For each topic, performance objectives were embodied in four criterion tests. The author provides documents relating to departmental curriculum decisions and to…

This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs…

A multimedia course in economic analysis was developed and used in conjunction with the United States Naval Academy. (See ED 043 790 and ED 043 791 for final reports of the project evaluation and development model.) This report deals with the second concept area of the course and focuses on macroeconomics. Segments 17 through 49 are presented,…

A guide to the economic factors that influence cable television systems is presented. Designed for local officials who must have some familiarity with cable operations in order to make optimum decisions, the guide analyzes the financial framework of a cable system, not only from the operators viewpoint, but also from the perspective of the…

In this report, the author suggests changes in the treatment of overhead costs by hypothesizing that "the effectiveness of standard costing in planning and controlling overhead costs can be increased through the use of probability theory and associated statistical techniques." To test the hypothesis, the author (1) presents an overview of the…

Describes a computerized student registration and accounting system used at Joliet (Illinois) Junior College that combines a low-cost minicomputer with a conventional batch processing system. (JG)

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)

A study comparing a video-tutorial method of instruction in first-year college accounting with the lecture-demonstration method did not provide evidence that either method was superior. However, it was concluded that the use of prepared videocassette tapes can be an effective method of instruction. (MF)

A suggested secondary business curriculum for future entrepreneurs should include a foundations course in the private enterprise system and courses in accounting, distributive education, data processing, and perhaps business law, leading to a capstone course in small business management. Some career possibilities are also noted. (MF)

Suggestions for getting off on the "right foot" in teaching high school accounting. (HD)

The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

The transmittal letter, part of a school district's comprehensive annual financial report, provides a creative opportunity to communicate the financial picture of a district to readers. After the introduction, the letter should include sections on (1) mission, services, and environment; (2) financial highlights; (3) systems and controls; and (4)…

To increase the success rate and promote more participation in the Association of School Business Officials' Certificate of Excellence Program, last year's Comprehensive Annual Financial Reports (CAFR) submitted by every third successful submitter (N=28) and all unsuccessful submitters (N=23) were examined for deficiencies. (MLF)

For school systems, the Tax Reform Act of 1986 increased the relative cost of borrowing and put greater limits on investment opportunities. Offers tips to help school boards ask the right questions to take advantage of all possible opportunities. (MLF)