Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

Noting that accounting reports, including management advisory service (MAS) studies, reports on internal control, and tax memoranda, often appear rather dense and heavy in style--partly because of the legal environment's demand for careful expression and partly because such documents convey very complex information--this paper presents four…

This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of…

A 1972-73 statewide study conducted in Illinois to develop a cost accounting system which facilitates cost differential ratios for secondary vocational education courses indicated that vocational programs are approximately twice as expensive as nonvocational. Specific cost elements identified in the study provided essential information regarding…

Intended for parents of disabled children, the handbook addresses issues of estate planning and other legal matters concerning the child's future. An initial section on guardianship covers such aspects as how to obtain guardianship, duties, and alternatives to guardianships. Wills and trusts are examined in separate chapters which include…

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

A short course in accounting was offered to high achiever students to aid in village finance. (JR)

This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

The following are covered--(1) rules and regulations concerning inventories of equipment, retention of records, and title and control over funds and property, (2) definitions, (3) procedures, (4) kinds of equipment, and (5) forms. (NI)

Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…