Ratio analyses are useful, but care must be taken not to overstate their importance or disregard their limitations. Internally designated, nonstandardized recording techniques in interinstitutional comparisons, inflationary distortions in internal analysis, and judgments made on trends can obstruct the manager's efforts to assess a higher…

Describes the use of the partially prepared template for solving selected accounting problems and examines the educational issues relating to students' perception of using them. (JOW)

With practice, creativity, and the incentive to want to cause learning, the accounting teacher can develop lesson plans that will challenge students, give practical experiences, and make students want to learn. (JOW)

Offers some strategies for teaching accounting at the secondary level, including (1) know your students, (2) assume nothing, (3) maintain a structured but relaxed atmosphere, (4) use simulations, and (5) spend more time on examples, less on lecture. (CH)

Examines reasons for the increasing demand for ethical behavior in organizations. Highlights include the organization, wholeness, and shared values; values, morals, organizational ethics, and value-based leadership; and ethical accounting, based on the Ethical Accounting Statement developed in Denmark. (LRW)

Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

Twenty-eight undergraduate accounting students taught a problem-solving model scored an average of 85% compared to 34 controls who scored 69.85%. In a second test, 26 in the treatment group scored 84.6%, and 32 controls scored 59.4%. Problem solving appeared to improve application and retention of accounting concepts. (SK)

A survey received 509 responses from 2,000 randomly selected accounting employees about which training topics are receiving the most attention and who is receiving the training. Results prove that training has become an integral part of a certified public accountant's job; topics most often covered were tax related--individual and corporate income…

One way to teach computer recordkeeping in agricultural education is to spend time teaching the basics using a conventional recordkeeping book such as the Missouri Records Book. (JOW)

The impact of training in a tax specialty was measured at an accounting firm through a pretraining self-report, class observation, interviews, questionnaires, one-year monitoring of job performance, and calculation of return on investment. Results showed that training had a substantial positive financial impact. (SK)

Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

The Governmental Accounting Standards Board (GASB) recently crafted a new dual-perspective financial reporting model. In their tentative conclusions concerning model elements, the board started with the new management's discussion and analysis (MD&A) letter, continued with the new entrywide statements, and then moved to the more familiar…

Presents some facts about Government Accounting Standards Board 34/35, which mandates that all government facilities institute an accounting system that will depreciate all capital assets, and what this means for state educational facilities. (GR)

Highlights the issue of states dipping into public employee pension funds and the long-term problems this may generate. (MLF)

Implementation of service learning in an accounting course yielded five success factors: institutional and individual conviction of its value, alliances with community agencies, intellectual and instructional legitimacy, faculty and student motivation, and appropriate assessments. The service learning component works best when it is optional and…