To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…

The bookkeeping/accounting program of a Modesta, California high school is designed to realistically prepare students for business positions through the attainment of acceptable performance skills as well as active practice in dealing with problems, people, and personalities. (EA)

Results of a research study indicate vocational students possess erroneous job-related information. Correcting these misconceptions while accepting the notion that vocational accounting competence includes knowledge of office information and possession of personal business traits, as well as office skills, is the teacher's responsibility. (AG)

The purposes of this handbook are to provide a comprehensive guide to standard terminology relating to property (sites, buildings, and equipment) used in education, a list of suggested data items useful in describing property, general data items useful in describing property, and general guidelines that can assist the reader in understanding and…

This paper discusses improving the budget control process for a community college by use of program cost accounting. The authors suggest that adoption of such a program will improve resource allocation and program evaluation, aid planning, and better inform the public about the purposes, costs, and results of school programs. (JG)

A simulated office experience in which the students, as employees, received pay checks, learned how to handle a checking account, and paid bills from their checks is advocated as a means of adding realism to a business class. (BP)

Reported is a study of research programs within the University of North Carolina that provided the basic information needed in the preparation of an official policies and procedures statement. Contents include: (1) an inventory of research being conducted; (2) an assessment of various classification schemes for accounting and reporting the…

The exercise and worksheet packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The exercise and worksheet packet contains a copy of every worksheet in the learner packet for lessons 12 through 21 so that the instructor can…

The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

The materials in this report provide a case study of the development and validation of self-instructional lessons on four topics customarily included in a first college accounting course. For each topic, performance objectives were embodied in four criterion tests. The author provides documents relating to departmental curriculum decisions and to…

This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs…

A multimedia course in economic analysis was developed and used in conjunction with the United States Naval Academy. (See ED 043 790 and ED 043 791 for final reports of the project evaluation and development model.) This report deals with the second concept area of the course and focuses on macroeconomics. Segments 17 through 49 are presented,…

A guide to the economic factors that influence cable television systems is presented. Designed for local officials who must have some familiarity with cable operations in order to make optimum decisions, the guide analyzes the financial framework of a cable system, not only from the operators viewpoint, but also from the perspective of the…

In this report, the author suggests changes in the treatment of overhead costs by hypothesizing that "the effectiveness of standard costing in planning and controlling overhead costs can be increased through the use of probability theory and associated statistical techniques." To test the hypothesis, the author (1) presents an overview of the…