A fundamental method of explaining the basic accounting principles and concepts (debit, credit, basic accounting equation) which includes visual aids, reference to local businesses, and drill, does much toward increasing the student's skill and enhancing his understanding of the subject matter. (Sample transparencies are included.) (Author/AJ)

Good college managers can learn from good corporate management. (Author)

Summarizes the results of a community survey and discusses the contributions such surveys can make to education. (JS)

This section, Selected Occupational Topics," includes articles on the various areas within the business education curriculum. (JS)

The new Uniform School Accounting System has all the advantages of standardized accounting procedures and also enables standardized cost comparisons of schools. (MLF)

Relates office automation to its application in libraries, discussing computer software packages for microcomputers performing tasks involved in word processing, accounting, statistical analysis, electronic filing cabinets, and electronic mail systems. (EJS)

Elmhurst Community Unit School District 205 (Illinois) is currently using a Digital PDP-11/70 computer system and administrative software to handle administrative functions with ease and efficiency. These functions include production of reports and payroll, student scheduling, reporting grades and student progress, and maintaining student…

Features of microcomputer systems and software that can be useful in administration of research grants are outlined, including immediacy of reporting, flexibility, accurate balance availability, useful coding, accurate payroll control, and forecasting capabilities. These are contrasted with the less flexible centralized computer operation. (MSE)

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

The increasing intrusion of the federal government in institutional affairs and accountability make audits of higher education institutions inevitable. Some suggestions on how to be prepared for an audit are provided. Suggestions include familiarization with regulations, current indirect cost rate, and current rate for benefits negotiated with…

Zero-base budgeting is a management tool that provides a system that is responsive to change, incorporates sound principles of management, satisfies the need to effectively shift resources, and does not overload the budget staff. (Author/MLF)

The School of Chemical Sciences at the University of Illinois has developed a user-oriented financial management system to meet the needs of project managers for financial reporting that were not met by the central accounting system. The system presents detailed budget obligations and expenditures data needed to plan and monitor daily research…

Federal guidelines are detailed and specific as to what data are needed for full-cost accounting by school districts participating in federally funded school food service programs. (Author/MLF)