Continuing Professional Development (CPD) is a major issue in post-compulsory education at the start of the twenty-first century. This paper reports the results of a recent survey of accountancy members which explored attitudes towards CPD in relation to employability, career success and professional identity. Attitudes to CPD are chiefly…

In the accounting communication class, which includes both writing and making presentations, the article-based memo has always been the first assignment, in which students learn business formats and writing style, use of headings, audience analysis, and adapting material for different audiences. As part of a large project to revise the accounting…

The Department of Accounting at California State University Northridge (CSUN) has developed a unique sequence of courses designed to ensure that accounting students are trained not only in technical accounting, but also acquire critical thinking, research and communication skills. The courses have proven effective and have embedded assessment…

Students and the institution have benefited through the installation of a flexible approach to learning that focuses on a portfolio of articulating courses in the accounting area of the Business School at Napier University, Edinburgh, Scotland. A suite of courses offers students with different abilities and resources a number of options that lead…

An instructional approach for high school students, based on employment opportunities, is described in four phases: exploring accounting jobs, the accounting cycle, job training, and job placement. (MS)

The article outlines some of the problems encountered by the accounting teacher in solving student needs, some of the benefits of individualized study, and steps needed for adequate advance preparation. (MW)

This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

The purpose of this manual is to improve and clarify the system of student accounting used in Oregon public schools. Student accounting in Oregon should yield accurate demographic assessments of students at the local school and program level that will in turn provide cumulative data at the district, state, and federal levels. The manual reviews…

The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)

This booklet contains 1977 amendments to the 1976 edition of the "California School Accounting Manual," as adopted by the California State Board of Education. The amendments are designed to 1) clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs, 2) stress the importance of…

Report of a symposium (General Meeting) at the Annual Conference of the National Association of Independent Schools, February 1969.

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

TECHNIQUES FOR DEVELOPING FINANCIAL AND RELATED COST-EFFECTIVENESS DATA FOR PUBLIC AND PRIVATELY SUPPORTED AMERICAN COLLEGES AND UNIVERSITIES WERE STUDIED TO FORMULATE PRINCIPLES, PROCEDURES, AND STANDARDS FOR THE ACCUMULATION AND ANALYSES OF CURRENT OPERATING COSTS. AFTER SEPARATE ANALYSES OF INSTITUTIONAL PROCEDURES AND REPORTS, ANALYTIC UNITS…