Features of microcomputer systems and software that can be useful in administration of research grants are outlined, including immediacy of reporting, flexibility, accurate balance availability, useful coding, accurate payroll control, and forecasting capabilities. These are contrasted with the less flexible centralized computer operation. (MSE)

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

The increasing intrusion of the federal government in institutional affairs and accountability make audits of higher education institutions inevitable. Some suggestions on how to be prepared for an audit are provided. Suggestions include familiarization with regulations, current indirect cost rate, and current rate for benefits negotiated with…

Zero-base budgeting is a management tool that provides a system that is responsive to change, incorporates sound principles of management, satisfies the need to effectively shift resources, and does not overload the budget staff. (Author/MLF)

The School of Chemical Sciences at the University of Illinois has developed a user-oriented financial management system to meet the needs of project managers for financial reporting that were not met by the central accounting system. The system presents detailed budget obligations and expenditures data needed to plan and monitor daily research…

Federal guidelines are detailed and specific as to what data are needed for full-cost accounting by school districts participating in federally funded school food service programs. (Author/MLF)

A system developed at the College of William and Mary that attributes all expenditures to the specific fund-raising programs for which they were incurred is described. It is suggested that this system can be utilized by other colleges and universities to determine the actual costs of operating these programs. (Author/SF)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Accounting principles and tax considerations are discussed in this speech regarding exempt organization's advertising income from their publications. (LBH)

Discusses the differences between the federal government's Revised Handbook II and the original Handbook II, and discusses the development and operation of a program accounting system for schools that is compatible with Revised Handbook II. (JG)

A closed circuit television system was used to instruct school personnel in the use of a cost-based accounting system in order for school food service programs to receive federal funds. (MLF)

The school business official is usually responsible for establishing and maintaining student activity accounts. Identifies key elements in developing a student activities procedures handbook. Sections include student organizations and activities, dances, concessions, public-performances, money-raising activities, travel, finances, and…

Advises administrators not to procrastinate on their district's compilation of disaggregated data on student achievement and teacher qualifications. Outlines the data requirements for NCLB compliance. (MLF)

Reports on a study that asked four questions of accounting department chairpersons in one state's community college system regarding recruitment and retention of accounting students. Offers conclusions and recommendations for community college counselors, administrators, and accounting faculty. Among the important strategies are funding for tutors…

Relationships between students' grades and their evaluations of instructions were analyzed for 283 accounting students. Students in intermediate accounting who took introductory courses in which the teacher was more highly rated did worse than those from introductory courses in which the teacher was less highly rated. (Contains 38 references.) (SK)