This paper provides a study of the evolution of the accounting system in the country of Columbia, South America, in light of the conflict between cultural values, other environmental factors, and the financial information generated. The paper begins with an overview of Colombia's political history as well as its economic and social changes during…

This guidebook and teacher's guide accompany a personal computer software program and introduce the key elements of financial projection modeling to project the financial statements of an industrial enterprise. The student will then build a model on an electronic spreadsheet. The guidebook teaches the purpose of a financial model and the steps…

This manual provides instructional information for conducting a 2-day workshop aimed at training fiscal officers concerning their role in administering Title IV student financial aid. The workshop focuses on essential procedures, requirements, and responsibilities for proper fiscal officer administration of Title IV programs; and offers guidance…

Due to the changing labor market needs, a statewide core curriculum for the general marketing program for Wisconsin was explored. Voluntary standardization has resulted in difficulty in determining a mandated curriculum. In 1984, a national model core curriculum, occupational valid competencies, and a mission of marketing education were developed.…

This paper analyzes ways in which the new, relatively cheap, user friendly technology and associated software is changing the way that accounting is being taught. Techniques that have been available, in principle, for years, are now widely available. The newer techniques stress decision making for planning, and, to a lesser extent, control, in…

The Model Accounting Plan (MAP) is a demographic accounting system designed to meet three major goals related to improving planning, evaluation, and monitoring of special education programs. First, MAP provides local-level data for administrators and parents to monitor the progress, transition patterns, expected attainments, and associated costs…

Results are reported of a study conducted to determine the status of available facility space in 113 North Carolina institutions of higher education at the end of the drop-add period of the 1989 fall term. Information is presented in four sections which reflect the four broad facilities concerns for which data is provided: the utilization of…

A study to determine the topics considered vital by principals and members of the American Education Finance Association (AEFA) is described in this paper. Questionnaires mailed to two random samples of 61 AEFA members and 181 elementary/secondary principals respectively, yielded 35 returns, a 57 percent response rate, and 113 returns, a 62…

Problems in the administration of student aid programs are documented in this semiannual report by the Department of Educations's Office of Inspector General (OIG). Chapter 1 describes abuses of the Department of Education's student financial assistance (SFA) programs, improper screening of participating schools, illegal access by ineligible…

This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

A review of business German textbooks reveals that few give significant attention to accounting terminology. Both German majors and business majors enrolled in business German need to be introduced to the balance sheet and income statement. It is possible to devote one or two class sessions to accounting by limiting content to a minimal but solid…

An experiment in which students in an introductory accounting class took turns acting as teacher by giving presentations on accounting problems before the class produced mixed results. The majority of students benefited from the public speaking experience and a few may have learned the subject matter better as a result of it. In the study all…

A summary of the overall average salary increases in the field of accounting from the baseline year 1984-85 to the trend year 1987-88 for both public and private institutions is noted. These data are compared with 44 other academic disciplines/major fields. Since 1982-83, the College and University Personnel Association (CUPA) in Washington, D.C.…

The status of university financial reporting was surveyed as an update of a 1976 survey. Of the 100 financial reports analyzed in 1976, 87 were available in 1980, and 39 additional private college reports were assessed. In addition to comparing 16 financial reporting standards used in reports between 1976 and 1980, public and private university…