This teller training module on offline banking systems is intended to be part of a postsecondary financial applications course. The module contains the following sections: module objective; specific objective; content--electronic audit machine key functions, practice packet--sample bank transactions and practicing procedures, and…

This publication presents a system of gathering overhead data and describes several methods for assigning overhead costs to specific contract prices. It is intended to provide facility production supervisors with a means of ensuring adequate cost recovery in bid prices and gaining a measure of overhead cost control. The seven steps in the overhead…

This document contains six lessons for a class on using computer spreadsheets. Each lesson contains an objective, terminology, and directions for step-by-step completion of the lesson activites. Worksheets are included for teachers to replicate and hand out or to use as overhead transparencies. The lessons cover the following concepts:…

This collection focuses on problems in the recruitment, enrollment and retention of Blacks in higher education in America. The following chapters are provided: "The Black Student Retention Problem in Higher Education: Some Introductory Perspectives" (Marvel Lang); "Early Acceptance and Institutional Linkages in a Model Program of Recruitment,…

Stanford University's use of a risk assessment methodology to improve the management of systems development projects is discussed. After examining the concepts of hazard, peril, and risk as they relate to the system development process, three ways to assess risk are covered: size, structure, and technology. The overall objective for Stanford…

One institution's approach to internationalizing its introductory accounting course is described. The change was triggered by accreditation requirements and personal interests, and was intended to provide students with information about international aspects of accounting. Initially, modules were developed to supplement the regular course content.…

This handbook is primarily intended to serve as a primer for transit system managers who have not had any formal financial education through college classes, professional development programs, or extensive on-the-job programs. The following topics are covered: financial planning techniques for transit (beginning the financial planning process,…

Divided into inventory project procedures for the identification of missing books for future replacement and inventory guidelines for use by subject librarians to determine whether an item should be replaced, this report sets forth very specific procedures for conducting a comprehensive inventory of monographic holdings. They are based on…

A 1981 report on accounting education in Ontario universities, which was prepared by a study group of the Council of Ontario Universities (COU), is presented. The objective was to advise the COU on the feasibility of establishing a professional school or faculty of accounting in one or more Ontario universities. Attention was directed to the…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

The Continuing Professional Education Project at The Pennsylvania State University is described. Five professions were involved: architecture, accounting, clinical psychology, clinical dietetics, and nursing. The objectives were: (1) to bring the university and the professions into collaboration, (2) to focus continuing education activities as…

EXtensible Business Reporting Language (XBRL) is a non-proprietary, computer language that has many uses. Known primarily as the Extensible Markup Language (XML) for business reporting, XBRL allows entities to report their business information (i.e., financial statements, announcements, etc.) on the Internet and communicate with other entities'…

The two syllabuses comprising this guide are designed to provide relevant instruction in competencies required by entry-level workers in bookkeeping and accounting. The introductory section covers such features as the objectives of bookkeeping and accounting courses; career opportunities; general objectives; and the design of the syllabuses in…

The costs of owning and operating physical facilities are consuming an increasing share of the budgets of colleges and universities. In the past, academic and operating units of colleges have viewed their space as a free commodity and often used it extravagantly. Space costing is a method of cost accounting the space and operating and maintenance…