Administrative procedures for the state of California are presented in this manual. The basic legal requirements that must be observed in preparing and adopting a budget are summarized and factors that influence expenditures in planning a long-range budget are listed. Steps are outlined for developing the general fund budget, special funds…

This Working Note documents the first year's events and outcomes in developing the budgeting system and resource allocation rules to support the Education Voucher Demonstration. The district now has systems for per pupil resource allocation and school/minischool cost center accounting. The basic voucher of $1,041 for grades 7-8, and $788 for…

The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

The purpose of this study was to obtain information that will make it possible to plan for the development of occupational competency assessment procedures in a rational manner, based on the expressed needs of occupational educators and employers. Eight fields were selected for scrutiny: Accounting, Agribusiness, Data Processing, Day Care,…

Research evaluated the effectiveness of varying television (TV) lesson formats. Adults ranging in age from 17 to 58 viewed lessons in accounting and psychology in four formats featuring: 1) a storyline running through a lesson; 2) a news magazine format dealing with different concepts in one lesson; 3) a non-authoritarian narrator; and 4) an…

Although this booklet focuses on methods of accumulating and analyzing management and the financial and statistical data helpful to members of school boards, equal emphasis is placed on meeting the needs of the pupil--making him more self confident, developing his skills, instilling knowledge, and inspiring creativity. It considers changes in the…

This teaching guide for business education contains supplementary instructional materials for the subjects of accounting, business English, business mathematics, career education, consumer education, data processing, and office procedures. The units differ in format and in types of learning activities presented. The learning activity package for…

Five brief articles examine new library technologies and physical problems; potential health hazards posed by frequent use of photocopiers; psychological deterrence of electronic security systems; quality control of cooperative cataloging in a library network; and the billing system designed and programed for a medical library. Two articles…

Continues the discussion of the Association of School Business Officials' 1987 member survey on automation, citing computer applications in use by enrollment size. Only the number of applications in wide use increases with enrollment size. A rough measure of satisfaction with software vendors highlights two companies. (MLF)

In this report, California's Little Hoover Commission examines the historical context of and current problems with the state's education finance system. In developing the five findings and eight recommendations, the Commission looked for ways to streamline funding without losing sight of three goals: (1) providing childen who have diverse needs…

The approaches to costing, budgeting, and financial reporting being used in further education (FE) colleges in the United Kingdom as of autumn 2000 were examined through a questionnaire that was circulated to all finance directors in the FE college sector. Approximately one-third of the sector (144 FE colleges) responded. The responding FE…

This guide is intended for use by participants (college fiscal officers, business officers, bursars, loan managers, etc.) in a two-day workshop on Title IV of the reauthorized Higher Education Act. The guide includes copies of the visual displays used in the workshop, space for individual notes, sample forms, sample computer screens, quizzes, and…

Four articles are presented concerning program justification, student recruitment, and quality course offerings. Hosler and Harris discuss factors related to program justification and student recruitment. Goddard and Raabe share teaching implications of P.L. 94-142, and Duff and Syck examine instructional strategies in accounting. (CT)

A study investigating factors in the variation in direct costs of medical residency programs across hospitals found that much of the current variation is attributable to accounting and not structural or location-related factors. A federal policy providing for a national payment rate per resident is proposed to replace the current system based on…

Summarizes the steps and strategies taken to produce a comprehensive multiyear budget that functions as a financial forecast. Discusses the key concepts and components of an effective plan as well as the presentation and implementation of the plan. (seven figures) (MLF)