Yale University's on-line examination of accounting and administrative systems is discussed. Program goals are to review financial management systems at the university to identify weaknesses in internal controls, and to fulfill all audit requirements of federal grants and contracts. After outlining the quarterly audit cycle, advantages of the…

This article deals with teaching accountancy but has wide applications. It describes the graduating teaching seminar, functions of the graduate assistant, computer accounting, honors sections, remedial sessions, report writing, and evaluation procedures. (Editor)

As part of a symposium that examined the utility of adapting the techniques of cost-effectiveness analysis for curriculum and program planning in higher education, this paper examines the methodology and procedures of the technique. A checklist outlines some of the problems and potential and some guidelines are suggested for cost-effectiveness…

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

Education is both a service enterprise and a product enterprise. Each view has direct bearing on the program structure that ties budget, accounting, and reporting data into classification matrices capable of computerized analysis. Service is defined as an activity or as a tangible object delivered to a specified client. An educational product is a…

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Monitoring school budget expenditures is as important as budgeting. School boards should decide which broad financial policies will provide control of expenditures, what financial tools to use in monitoring expenditures, and what areas outside of the budget should be monitored. A board's financial policy ought to deal with the line item transfers,…

This is a revised and updated version of an earlier published set of guidelines. As in the instance of the first edition, this volume contains contributions by some of the most capable consultants in the information processing field. Their comments are based on sound, proved judgment tested in day-to-day operations at installations throughout the…

This planning guide for farm business analysis programs presents units of instruction in four major areas: (1) farm records and accounts (14 units), (2) farm records summary and analysis (17 units), (3) farm planning and reorganization (16 units), and (4) advanced farm and ranch management (11 units). Each unit outline is divided into six major…

These curriculum outlines are for administrator, supervisor, and teacher use in planning courses at local levels according to community needs and availability of facilities, equipment, and teaching time. The guide may also be used in developing and organizing courses for manpower development and training programs. The course outlines and other…

This handbook was developed for use by sponsors of Bureau of Work Programs such as Operation Mainstream, New Careers, Special Impact Programs, Work Experience Programs, Concentrated Employment Programs and Community Action Programs. Included are the audit requirements of the Manpower Administration, an accounting manual designed for effective…

Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

The National Association of College and University Business Officers has taken major strides toward meeting the responsibility for establishing accounting and public reporting standards within the field of higher education. The need for improvement in the reporting procedures has been generally agreed on. It is imperative that revision of the…

This glossary contains terms and definitions found in the handbooks of standard educational terminology that constitute the State Educational Records and Reports Series. By serving as a quick alphabetical reference to terms and definitions, it is intended to promote comparability and compatability of recorded and reported educational information.…