The first California school accounting manual for use by the school districts and officers of the county superintendents of schools was published in 1939. Since then many revisions have taken place. The accounting procedures outlined in this publication have been approved as the official manual for California public school accounting. The…

Text, illustrations, and exercises are utilized in this set of four learning modules to instruct dental assisting students in various office skills. The first module, "Dental Office Telephone Techniques," examines the qualities of a good telephone voice and demeanor and provides guidelines for taking a message and handling various…

The major purpose of this paper was to develop a Human Resource Accounting (HRA) macro-model that could be used for designing a school organizational effectiveness audit. Initially, the paper reviewed the advent and definition of HRA. In order to develop the proposed model, the different approaches to measuring effectiveness were reviewed,…

The development of future performance trend indicators is based on the current value approach to human resource accounting. The value attribution portion of the current value approach is used to estimate the dollar value of observed changes in the state of the human organization. The procedure for value attribution includes: prediction of changes…

An instructor's manual and student activity guide on accounting are provided in this set of prevocational education materials which focuses on the vocational area of office occupations. (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture, home economics,…

An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…

Covered in this report of the 1978 project of the Joint Committee on Printing are aspects of three selected areas. Part one, Management Review and Assessment, contains a summary of management and user interviews, a review of GPO's goals and organizational structure, and an assessment of management systems and procedures. The accounting system is…

THIS STUDY WAS AN EVALUATION OF THE EFFECTIVENESS OF THREE COURSES IN THE SMALL BUSINESS MANAGEMENT TRAINING PROGRAM CONDUCTED IN BRITISH COLUMBIA--PERSONNEL, MANAGEMENT ACCOUNTING, AND MARKETING FOR MANUFACTURERS. THE CONCEPT OF ADOPTION WAS USED TO DETERMINE THE DEGREE TO WHICH RESPONDENTS MADE USE OF SKILLS AND TECHNIQUES. DATA WERE COLLECTED…

Results reported in this document were obtained from a questionnaire distributed to higher education business officers and physical plant directors requesting information on total campus and individual building energy cost and consumption for the fiscal year July 1, 1975, through June 30, 1976. Usable reports were received from 330 (22 percent) of…

Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it…

The booklet describes business and office occupations related to management (including personnel), records planning and control, clerical and secretarial jobs, owning your own business, and the teaching of business subjects. For each occupation, duties are outlined and working conditions discussed. Techniques used to complete the job descriptions…

This paper describes in detail the design and operation of the program budgeting and accounting system developed for use at the Wisconsin Center for Cognitive Learning (CCL), an educational research and development center based at the University of Wisconsin/Madison. The CCL system uses a computer to generate a variety of budget data and…

The unit method of accounting for investments, also called the market-value method, is defined as a procedure for accurately allocating income and investment gains and losses, both realized and unrealized, between component funds of an investment pool. This procedure provides a data base for the calculation of investment performance. Advantages of…

Budgeting and accounting control of serials are examined based on a survey of 100 academic and public libraries. The questionnaire used in the survey stressed classification and encumbering of serials but was open-ended to encourage commentary. The lack of consensus among respondents regarding the budgetary control of serials precluded the…

A total of 160 companies supplied information for the 29th annual report regarding the employment of college graduates in business. Most are large or medium-size corporations that regularly recruit college men and women. A total of 31 percent of these companies plan to contact fewer colleges in 1975, but 29 percent will contact more schools. The…