Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

A school computer network at the Carlsbad Unified School District (California) has computerized student attendance records, registration, and school accounting. (Author/MLF)

On the basis of a survey of U.S. undergraduate business schools and industry, a study defined the curricular content (knowledge and skills) in electronic data processing (EDP) and statistical sampling (SS) needed to prepare the accounting study to audit computerized accounting systems. (CT)

The Automatic Payroll Deposit System in Yakima, Washington's Public School District No. 7, directly transmits each employee's salary amount for each pay period to a bank or other financial institution. (Author/MLF)

Niles Township School District 219, Skokie, Illinois, has rebuilt its personnel and payroll program. The new system provides a data bank for storage of any and all information required by both the personnel and payroll departments on each district employee. (Author/MLF)

An outline of a proposed instructional system to help the accounting instructor meet the needs of a complex business society. (HD)

A two-time recipient of the Association of School Business Officials' Meritorious Budget Awards offers seven steps in transforming an acceptable line-item school budget to a program budget that could win awards for excellence in presentation. (MLF)

An accounting professor stresses the value of the student-faculty relationship and a number of nonacademic factors, such as involvement in student life and the comfort of the faculty office, in developing an environment in which students want to learn and enjoy what they are studying. (MSE)

The formats of the school budget and annual financial report are usually prescribed by state regulations. Creative use of data already collected for other purposes will give meaning to a district's financial story. Lists recommended tables for the statistical section of a comprehensive annual financial report. (MLF)

The University of Chicago's trustees, most prominent businessmen, found the institution's fund accounting system outmoded and incomprehensible and revised the financial reporting procedures. The new system gives a better picture of the size of the university, its activities, and its general financial health to use in decision making. (MSE)

This study examined costs of providing care by undergraduate dental students in dental school clinics. Cost estimates for each procedure were compared to fees charged, determining net cost of providing care. The model is recommended for improving clinic efficiency in this and other dental education clinical settings. (MSE)

A new Council for Advancement and Support of Education (CASE) advisory, designed for colleges and universities to use in accounting for gifts and pledges according to new Financial Accounting Standards Board (FASB) regulations, is summarized. The publication is entitled "The Impact of FASB Standards 116 & 117 on Development Operations: An…

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

The chief financial officer (CFO) of St. John Fisher College (New York) analyzes the costs associated with the implementation of quality management at St. John Fisher and outlines one way to determine whether the investment is yielding an acceptable internal rate of return. (DB)

A survey of 288 college and university auditors investigated patterns in their appointment, reporting, and supervisory practices as indicators of independence and objectivity. Results indicate a weakness in the positioning of internal auditing within institutions, possibly compromising auditor independence. Because the auditing function is…