A system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…

Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

The test 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. The test packet contains both pretests and post-tests for lessons 12 through 21. The unit is concerned with the basic accounting theory as it is used in the…

The test 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 test packet contains both pretests and post-tests for lessons 1 through 12. The unit is concerned with the basic accounting theory found in the accounting…

Air Force research has identified 254 highly rated journeyman-level tasks, out of a potential 683, in the career field of Accounting and Finance, and has evaluated the extent to which 1,261 first line supervisors in this area have had experience in these tasks. Two seven-skill level specialties within the career field, General Accounting…

This booklet presents recommendations for establishing a Certificate of Conformance Program for school systems' annual financial reports. The guidelines, which require substantial conformance to the recommended accounting procedures of the Association of School Business Officials (ASBO), were developed at a research workshop jointly sponsored by…

This booklet presents recommendations for expanding the Certificate of Conformance Program for Financial Reporting of the Association of School Business Officials (ASBO) to include junior and community colleges. The guidelines were developed by participants in an ASBO research workshop on accounting and finance held in July 1974. The guidelines…

Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

The dangers in abstract management within the university setting are described and considered in terms of the development of techniques that would enable the university to fully comprehend the content of its activities. The "Report on Unit Activities" at the Catholic University of Louvain is reviewed, dealing with the two-yearly…

This report is a compilation of the presentations made at three New York State School Boards Association seminars on school budgets. The programs consisted of presentations on the relationship of the school district's program to the budget and to budget development, timetable, control, and presentation, as well as to other considerations such as…

The Task Force on College and University Endowment Policy examines endowment policy in a broad context. They feel that it is important to preserve private colleges and universities and develop a sense of mission about how best to pursue this objective. The Task Force reviews policy issues faced by managers of endowment funds for institutions of…

The management system developed by the Wisconsin Center for Cognitive Learning (CCL) is useful to principal investigators of individual projects for proposal development, project management, and project reporting, as well as to the CCL management for program planning, program management, and reporting to funding agencies. The system aids proposal…

Background information regarding the draft of "Audits of Educational Institutions," released by the Accounting Principles Board of AICPA, is presented. Sixteen proposed changes are identified to alert and assist the individual business officer in working with his public accountant or state auditor to assure reasonable interpretations…

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…