This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

The study investigated areas of difference among accounting practitioners and educators regarding their perceptions of the aims of accounting education. Results are tabulated and discussed in detail. Twelve conclusions are presented, with nine recommendations for improvements in accounting education and practice. (SA)

This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

A survey of 125 school systems in the United States was conducted to investigate methodologies used for developing needs assessment programs at a local level. Schools were asked to reply to a questionnaire which attempted to detail and identify how needs assessment programs are set up, what methodologies are employed, the number of resultant…

Addressed to the bookkeeping/accounting instructor, this article discusses seven suggestions for emphasizing more learning in the learning-by-doing approach. (SH)

Summarizes some of the major pieces of evidence concerning the archeological clay tokens, specifically the technique for their manufacture, their geographic distribution, chronology, and the context in which they are found. Discusses the interpretation of tokens as the first example of visible language, particularly as an antecedent of Sumerian…

This school's accounting staff got a handle on their workload through computerization, choosing the software and computer system and learning to use it with a minimum of help. (DCS)

Discusses the need for entrepreneurs to understand basic economics principles. Indicates that business education has a role in preparing entrepreneurs in marketing, management, and accounting. Lists key economic generalizations that individuals should understand before assuming the role of entrepreneur. (JOW)

The degree to which accounting systems influence perceptions of opportunities is demonstrated by comparing the local view of accounts ( emic'') with the very different picture we get utilizing conceptual tools from formal economics ( etic''). (Author/NQ)

Many special library administrators have no formal training in strategic management. Techniques such as planning a statement of a library's mission, and involving personnel in the planning process can make planning effective. Budgets can then reflect goals as well as expenditures. (Author/DH)