The instructor's guide provides a review for those preparing to take Part IV of the Certified Professional Secretary (CPS) examination. Course content can also help secretaries update their skills in accounting and business mathematics. Organized into lessons with objectives, content outline, and teaching suggestions and references, the units…

This manual offers guidelines to Oregon school districts and community colleges for budget preparation and accounting. The publication contains all changes from the 1973 legislative session; describes the budgeting process; and gives sample agendas, calendars, planning charts, and resolutions to be enacted by a school board in making up a budget.…

This monograph presents a comprehensive but tentative matrix program structure and system of account codes that have been integrated to facilitate the implementation of PPB systems in local school districts. It is based on the results of an extensive analysis of K-12 public school district programs and management practices. In its entirety, the…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

Ten full-time accounting instructors in San Diego County community colleges were asked to identify the core content of their courses in order to (1) develop a method for assessing the differences and similarities among courses; (2) provide information regarding the essential concepts of a course; and (3) determine if there was evidence of common…

Discusses what steps were taken by the Cooperative Extension Service in Oklahoma, after the energy crisis began, to help landowners make better decisions regarding oil and gas leases. Oklahoma's Extension educational efforts in mineral rights management have been successful because they met the needs of the people. (EM)

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

In this labor-intensive area, faculty ratios and instructional costs are rising. As service revenues become crucial, they are threatened by federal efforts to contain medical care costs. The economic effectiveness of research and sponsored service activities is difficult to determine due to a lack of accounting tools. (Editor/LBH)

Miami-Dade Community College has developed a planning system that provides the tools necessary for an effective decentralized system with the capability of dealing with the changing roles of faculty and the increasing need for individualization and adjustments in the learning program. Two key components are described. (LBH)

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

Presents the history, advantages, and requirements of the Association of School Business Officials' Certificate of Excellence Program. Receiving a Certificate of Excellence provides evidence of the integrity and technical competence of a school system's fiscal administration to the board members and superintendent. (MLF)

Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

Presents results of a preliminary evaluation of an accounting telecourse offered by the Collin County Community College District (CCCCD), Texas, comparing: (1) CCCCD's telecourse students with those of other colleges; (2) CCCCD's accounting telecourse students with CCCCD's other telecourse students; and (3) CCCCD's telecourse accounting students…

School-site budgeting puts the burden of responsibility directly on the local school and allows for more public involvement; however, it increases responsibilities and demands on time for administrators and teachers. (MLF)

Describes Checkerboard, a game-like exercise designed to teach financial awareness, control, and appraisal to managers and reinforce the principle that all people in managerial positions make decisions, all of which incur costs and generate benefits. Students are guided by discovery and discussion toward improved financial decision making. (MBR)