Describes a computerized student registration and accounting system used at Joliet (Illinois) Junior College that combines a low-cost minicomputer with a conventional batch processing system. (JG)

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)

A study comparing a video-tutorial method of instruction in first-year college accounting with the lecture-demonstration method did not provide evidence that either method was superior. However, it was concluded that the use of prepared videocassette tapes can be an effective method of instruction. (MF)

A suggested secondary business curriculum for future entrepreneurs should include a foundations course in the private enterprise system and courses in accounting, distributive education, data processing, and perhaps business law, leading to a capstone course in small business management. Some career possibilities are also noted. (MF)

Suggestions for getting off on the "right foot" in teaching high school accounting. (HD)

The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

The transmittal letter, part of a school district's comprehensive annual financial report, provides a creative opportunity to communicate the financial picture of a district to readers. After the introduction, the letter should include sections on (1) mission, services, and environment; (2) financial highlights; (3) systems and controls; and (4)…

To increase the success rate and promote more participation in the Association of School Business Officials' Certificate of Excellence Program, last year's Comprehensive Annual Financial Reports (CAFR) submitted by every third successful submitter (N=28) and all unsuccessful submitters (N=23) were examined for deficiencies. (MLF)

For school systems, the Tax Reform Act of 1986 increased the relative cost of borrowing and put greater limits on investment opportunities. Offers tips to help school boards ask the right questions to take advantage of all possible opportunities. (MLF)

The American Library Association (ALA) 1987 Midwinter Conference was characterized by process, particularly the new planning process which threatens to drain ALA's money and leadership energy away from the substantive issues that need attention, such as the next Librarian of Congress's qualifications and services to minorities and the poor. (EM)

The specific responsibilities of the school business official can be grouped into five major categories: (1) educational; (2) fiscal; (3) employee; (4) support services; and (5) other. (Author)

Reports on the results of a four-stage research project that was designed to (1) analyze the academic and professional qualifications of accounting faculties; (2) assess the impact of the new interpretation of the research capability standard on accounting programs; and (3) determine the degree of compliance with the professional certification…

Presents the options available in risk management insurance and group health insurance programs, while outlining recent changes in the industry and their effects on school risk management programs. (MD)

The growing awareness and availability of business application software at small business prices and the creation of a unique national computer training consortium has motivated one community college district to promote more non-credit, short-term training opportunities in accounting software. Rationale for and development of these opportunities…

Small school district administrators can use microcomputers to improve their management abilities and productivity through computerized accounting, electronic mail and online subscription services, and the use of integrated software programs. (MD)