This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

The treatment of the dental teaching clinic as an economic entity within the dental school with identifiable specific resources, costs, and revenues is explained. The approach is proposed as a first step in increasing net patient revenues to alleviate economic pressure. The University of Connecticut's program is used as illustration. (MSE)

The relationship in college administration between cost effectiveness/cost reduction and planning, management, and evaluation is explored, and approaches to cost accounting and financial ratio analysis are discussed. It is concluded that it is important to emphasize institutional mission and people rather than cost containment and productivity.…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

The author investigated the impact of assessment methods on student performance on accounting tests. Specifically, the author used analysis of variance to determine whether the use of computer-based tests instead of paper-based tests affects students' traditional test scores in accounting examinations. The author included 2 independent variables,…

This report contains the results of an audit of selected financial management practices at the State University of New York (SUNY) at Brockport for the period April 1, 1992 through November, 30, 1994. The objectives of the audit were to determine whether SUNY Brockport instituted an adequate system of internal controls over the funds received and…

A COMPLETE PROPERTY APPRAISAL SERVES AS A BASIS FOR CONTROL, INSURANCE AND VALUE ESTIMATE. A PROFESSIONAL APPRAISAL FIRM SHOULD PERFORM THIS FUNCTION BECAUSE (1) IT IS FAMILIAR WITH PROPER METHODS, (2) IT CAN PREPARE THE REPORT WITH MINIMUM CONFUSION AND INTERRRUPTION OF THE COLLEGE OPERATION, (3) USE OF ITS PRICING LIBRARY REDUCES TIME NEEDED AND…

The author offers ten suggestions for teaching accounting to tenth, eleventh, and twelfth grade students. (MF)

Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

Recognition of the differences in student learning styles may eliminate the gap between teaching methods and learning preferences. Adherence to Anthony Gregorc's learning style model would not reject all traditional teaching methods. Integration requires that teachers reevaluate their teaching methods. (JOW)

A survey of 96 colleges and universities in Pennsylvania received 42 responses indicating that there is not currently a major emphasis on microcomputers in accounting, particularly for reasons of insufficient time, lack of quality software, and cost of equipment. (SK)

An explanation of a teaching approach which allows the student to understand the effect of business transactions on the accounting system; points out how the "why" approach in teaching accounting is more successful than the "how" approach. (HD)

Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…