The cost control program of the Beaverton School District (Oregon) is presented in three sections. Reviewing the role of the school board in cost control development, Jean Holt (a board member) outlines the fiscal management system, long-range financial strategies, energy conservation, and utilization of facilities. The programs have resulted in a…

Two approaches to teaching an accounting laboratory were compared: a lecture method and a self-instruction method. The achievement of 19 students in the lecture-method lab and 15 students in the self-instruction lab was assessed, based on scores on the first examination, the comprehensive final, and a laboratory score. A secondary analysis…

The learning discovery of youngsters is a do-it-yourself teaching method for clerical, administrative, and accountant trainees at the Bankside House headquarters of the Central Electricity Generating Board's South Eastern Region, London. (Author)

Because of the nature of school district cash flows, there are opportunities for investing surplus cash and the necessity to borrow cash in deficit periods. The term structure of interest rates makes the manual determination of the optimal financial package impossible. In this research, an integer programming model of this cash management process…

Although other factors are important in generating financial support for education, two factors appear to dominate public concern: the quality of educational products, and efficiency in the use of financial resources. The greatest concern for the quality of educational products is in the area of academic achievement, as reflected in standardized…

An integrated data base system providing online services to purchasing and accounts payable, which was implemented at the University of Michigan, is described. The system was designed to use online IMS transactions for data entry and inquiry and IMS batch reporting programs. With the implementation of the system, departmental and vendor inquiries…

This document considers the role of accounting programs in community colleges and the student groups which such programs serve. A wide variety of courses are available in two-year colleges for students who are majoring in accounting and who plan to transfer, for those who want to obtain a terminal vocational degree in accounting, for students of…

This is the summary of a larger paper describing the evolution of a mediated elementary accounting course at the University of Wisconsin-Stout. The course was initially developed as a 25 slide-tape lesson course which included 950 visuals and approximately 25 hours of instruction. One hundred students per semester took the course in the following…

This edition of the California School Accounting Manual completely revises the previous school accounting system in California. It is intended to provide the procedures and methods necessary for school business officials to develop any kind of financial information that may be requested by local, county, or state education agencies. This manual…

The learner 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. Intended to be used on an individual basis at the student's own speed, the learner packet contains vocabulary, suggested lesson time, self-check keys, and…

The learner packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing the student for entry into the occupation of accounting clerk. Intended to be used on an individual basis at the student's own speed, the learner packet contains vocabulary, suggested lesson time, self-check keys, and…

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 1 through 11 so that the instructor can…

This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

This is an introductory presentation of economic evaluation methods for assessing computer-assisted instruction (CAI). Six different costing techniques, including cost effectiveness, are reviewed. Cost effectiveness is then examined in terms of its usefulness for evaluating CAI. A simplified system for cost effectiveness evaluation is presented…

This study was designed to determine the effectiveness of two methods of individualized instruction compared to the traditional textbook-lecture method in teaching introductory accounting courses. The two experimental class sections and the control class section involved in the study enrolled a total of 71 students. In the first individualized…