Although appropriate for all librarians, this primer is aimed at beginning librarians and students pursuing library science degrees, and covers 150 terms used in most libraries. The purpose of the primer is to encourage its readers to analyze their use of the defined business terms and to expose them to new and applicable terminology. The work…

A classroom research study investigated the effectiveness of an approach to financial accounting instruction that uses worksheets to bring together the conceptual and practical aspects of the field. Students were divided into two groups, one taught by traditional lecture method and the other taught with worksheet exercises and lectures stressing…

This paper describes the Faculty Assistance and Computing Education Services (FACES) loaner program at Syracuse University and the method used by FACES staff to deliver and keep track of hardware, software, and documentation. The roles of the various people involved in the program are briefly discussed, i.e., the administrator, who handles the…

Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…

Kentucky legislation that has restructured the business management of the state's public colleges and universities is discussed. Attention is directed to: conditions in Kentucky prior to the passage of H.B. 622; the events surrounding the development of the legislation; the effects of the legislation on Kentucky's eight universities and 13…

Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

The Los Angeles Unified School District implemented the"program" approach to the teaching of bookkeeping and accounting in a predominantly Spanish speaking school where there had been a significant decrease in enrollment in bookkeeping classes. (BP)

This report describes in detail the development of courses in accounting and data processing offered to high school seniors for college credit. The appendix includes sample final exams in accounting and data processing. Cooperation among personnel from both the secondary and post-secondary levels is essential to the success of such a program. The…

Supporting performance objective 46 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on completing invoices are included in this packet. (The packet is the fifth in a set of nine on performing computational clerical activities--CE 016 951-959.) The…

Supporting performance objective 54 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on writing checks are included in this packet. (The packet is the sixth in a set of nine on performing computational clerical activities--CE 016 951-959.) The…

Discusses the changing patterns in accounting careers for women, particularily why women choose accounting as a profession, and its advantages for women. (HMV)

A review of cases involving higher education property matters shows that many are concerned with building construction, equipment installation, or repair contracts. A number of other cases involve routine conflicts between colleges or universities and other governmental entities over matters such as requests for special exceptions to zoning…

This student manual contains guidelines for keeping the Cornell Farm Account Book. The manual is divided into the following fifteen units of instruction: (1) Why Keep Records?, (2) Operating Expenses, (3) Labor Records, (4) Interest and Debt Payments, (5) Capital Purchases and Improvements, (6) Milk Sales, (7) Crop Sales, (8) Livestock Sold, (9)…