A report is presented of projected needs for physical facilities and capital outlay for programs of instruction and research in the 13 state-controlled four-year colleges and universities of Virginia. The report includes not only general data on the extent of physical plant facilities and the utilization of instructional space, but also some…

This paper offers a look into the future of educational program auditing and presents a detailed discussion of the notion of a districtwide educational audit. To date, virtually all program audit activities have occurred as a result of specially funded State or federal education programs. Once the program ends, or changes its requirements, the…

The accounting department at the University of Arizona, faced with numerous sections of introductory accounting, full classrooms, testing periods spread over two days, and a shortage of clerical help, evolved this testing program for the course in introductory accounting. Two objective multiple choice tests are constructed which sample different…

Outlines the history of the development of the government accounting standards and discusses the research conducted by three professional organizations aimed at improving governmental accounting standards. (Author/MLF)

Describes measures designed to minimize errors in the summarization and reporting of financial and operating data as well as to minimize the opportunities for misuse of a school system's assets. (Author)

The study aimed at identifying the skills taught in two-year accounting programs compared to tasks performed by program graduates. Findings indicated a strong relationship between training and job tasks and that employment opportunities were available in a variety of work environments. (AC)

Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

The good accounting and bookkeeping instructor is one who keeps the students involved at all times, answers all questions that are asked, explains the theory behind the procedures, and uses the voice as a teaching aid. (BM)

Working simulation sets is as close as most high school accounting students come to actual job experience, according to the author. Suggestions are offered for motivating students, teaching the sets, establishing time goals, using a variety of sets with some student choice, and systematic student evaluation. (MF)

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

Campuses have been used increasingly for programs other than regular residential study including seminars, meetings, conferences, summer camps, high school graduation ceremonies, and concerts. The alternative use of facilities can be an excellent source of revenue. Planning, control, and budgeting of nonstudent programs are discussed. (MLW)

Discusses how effective use of community volunteers can increase automation of high school administrative tasks and result in better financial school management. This will result in better resource management and better schools. (Author/MD)

General and special purpose database programs are appropriate for inventory control at the school building level. A fixed asset equipment inventory example illustrates the feasibility of computerized inventory control. (MLF)

With community cooperation, imagination, and marketing skills, school buildings can be converted to other community uses. Tables summarize recent sales in Delaware. (MLF)

A study of 427 univrsity accounting students was conducted to gain insight on student perceptions of career success factors and related data. Findings show that female students appear less confident than male students, and professionals in finance and accounting and students disagree significantly on the importance of various career success…