This training guide is intended for use by personnel who administer Federal Direct Loan Programs at institutions of higher education. Chapter 1 describes the program, the school's role, school eligibility criteria, the Department of Education's role, the 7-step electronic data exchange (EDE) process, and quality assurance. Chapter 2 explains…

Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

Effective administration entails implementing plans and budgets. An understanding of financial procedures enables an administrator to make sound decisions about pricing or to receive support from the parent organization, based on financial information and other considerations. (Author/SSH)

Three elements of research project administration within a university are discussed: institutional environment, policies and procedures, and project management. It is concluded that cooperative efforts and adequate support services, sponsored by an institution supportive of research, are essential to successful research projects. (MSE)

Recognizing and calculating the financial impact of unemployment insurance costs is the first stage in gaining control of these expenses. (Author)

The analytic approach developed in management-science can play a significant role in improving university management. Areas of university management discussed include: admissions, tuition, financial aid, accounting, strategic planning, tenure, and organizational structure. (Author/MLW)

The author outlines a simple calendarized budget and cash flow system, including monthly self-audits, designed for small Catholic elementary schools. Sample forms and records are included. (SJL)

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

Reviews key elements of service quality theory and presents results from a longitudinal study of 62 accounting students at a British university regarding their expectations and perceptions of quality in education services. Finds that students' expectations were stable but that their perceptions varied significantly over time. (32 citations) (BCY)

Discusses changes in the accounting requirements for nonprofit organizations resulting from the implementation of two Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board. Examines changes in recording transactions, ascertaining the correct way to record donations or unconditional promises for donations,…

Assesses the need for good writing skills in large accounting firms that operate in an increasingly competitive environment with new imperatives of client service and business development. Analyzes specific kinds of writing by professional accountants, and examines how firms encourage good writing through training, hiring, and evaluation…

The experience of the Massachusetts Institute of Technology in adopting a cost-recovery strategy for systems development is described, providing information of use to all managers. Issues addressed include establishing revenue goals, marketing and promotion, contracting with clients, and time accounting and billing. (Author/MSE)

Common university budgeting practices are summarized, and the efforts at Rensselaer Polytechnic Institute (New York) to develop an improved analytical method are described. The method, revenue and expense analysis, evaluates the university's financial operating performance by treating each school and program as autonomous financial organizations,…

Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…