Computer aided instruction (CAI) encompasses a broad range of computer technologies that supplement the classroom learning environment and can dramatically increase a student's access to information. Criticism of CAI generally focuses on two issues: it lacks an adequate foundation in educational theory and the software is difficult to implement…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

The Scallywags service works specifically within home and school environments to promote parent, teacher and child competencies for children at risk of developing behavioural and/or emotional problems. The scheme has been successfully evaluated, demonstrating significant reductions in parental stress for parents involved in the scheme. This paper…

The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

For the last few years, the Federal Government has allowed the inclusion of indirect costs in grant requests. This situation has stimulated a number of States and school districts to determine their overhead cost rates in an attempt to recover the proportionate costs in their grants. Explains indirect costing and how to use the concept. (JF)

In this paper, author discussed a new Congressional gift to our oil companies - the credit of foreign income taxes paid against U. S. taxes due. (Author/RK)

This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of…

A REPORT ON THE IMPLEMENTING AND TESTING THE USE OF ELECTRONIC DEVICES FOR PROCESSING SCHOOL PROPERTY ACCOUNTING DATA CONSISTS OF PROCEDURAL STEPS FOR COLLECTING DATA PERTAINING TO SCHOOL SITES, BUILDINGS AND EQUIPMENT. DATA WERE COLLECTED TO ESTABLISH COMPLETE ACCOUNTING RECORDS OF SCHOOL PROPERTY AS IT EXISTED IN THE CEDAR RAPIDS, IOWA, SCHOOL…