A study was conducted to determine the background of employed students in a sampling of accounting cooperative education programs, the nature of the final selection process made by the firms, the value of the students to the firm, and the value of the program to the students as perceived by members of the firm. (CT)

The human resource accounting method serves to measure the value of human assets along with financial and physical assets. Several variations of this approach are discussed. (DF)

Washington State University developed a comprehensive supplies inventory system and a generalized billing system with multiple users in mind. The inventory management system and the service center billing system are described. (Author/MLW)

Examines system for safeguarding assets and guaranteeing reliability of library's financial records within context of management functions that comprise accounting controls: planning by budget or other standard of comparison; operation of effective accounting and record-keeping system; personnel management practices. Cash controls as example of…

Describes the application of a specific word processor to acquisitions fund accounting and reporting functions at Rice University's Fondren Library. Encumbrance of firm orders, preparing budget reports, math calculations, ledger format (for each fund), report format (summarizes overall fund activity), and the value of word processors are…

Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

A school district budget is more than numbers. It is a record of a district?s past decisions and a spending plan for its future. It shows a district?s priorities whether they have been clearly articulated or simply occurred by default. And it is a communications document that can tell constituents a lot about the district?s priorities and goals. A…

The federal No Child Left Behind Act requires schools, districts, and states to recruit and retain "highly qualified teachers" and to show annual progress toward the goal of 100 percent student proficiency in reading and mathematics by 2014. This heightened attention to teacher quality and pressure to improve achievement leaves educators facing a…

This digest focuses on the major changes that college and university faculty have designed in their undergraduate professional education programs in three areas: accounting, nursing, and teacher education. Reforms in each of these programs are reviewed. The changes seen in these three professional education programs offer lessons for faculty in…

How early childhood funds are channeled to communities significantly affects what supports and services are available, how they are provided, how well they are linked to other resources in the community, and who benefits from them. As pressure mounts for states and communities to strengthen their commitment to families with young children and meet…

In 1997, United States Senator Barbara Boxer asked the General Accounting Office to address certain questions she had about education programs. The answers to her questions are provided in this report. The information centers on five areas: (1) the definitions and criteria used to identify the number of federal education programs and departments…

During the 1997-98 school year, the Sentry Hill School District made the decision to "redesign" Clayton Elementary School after persistently low student achievement placed the district in the lowest category of the district's accountability system. This case study outlines the changes made at the school. Redesigning the school meant removing all…

This paper provides an overview and analysis of the practice of tuition discounting by higher education institutions, especially private institutions. It explains that tuition discounting the practice of permitting some students to pay less than full tuition has risen markedly in recent years, and that there is significant confusion regarding the…

Somerville Charter School was among 24 Massachusetts charter schools included in a study undertaken by the Office of the Inspector General in March 1998. The office identified weaknesses in the contracting practices, procurement procedures, and financial management of some schools, including Somerville. These weaknesses could undermine the…

Many front-line managers who are assuming more financial responsibility for their organizations find traditional cost accounting inadequate for their needs and are turning to Activity Based Costing (ABC). ABC is not a financial reporting system to serve the needs of regulatory agencies, but a tool that tracks costs from the general ledger…