A system developed at the College of William and Mary that attributes all expenditures to the specific fund-raising programs for which they were incurred is described. It is suggested that this system can be utilized by other colleges and universities to determine the actual costs of operating these programs. (Author/SF)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Accounting principles and tax considerations are discussed in this speech regarding exempt organization's advertising income from their publications. (LBH)

Discusses the differences between the federal government's Revised Handbook II and the original Handbook II, and discusses the development and operation of a program accounting system for schools that is compatible with Revised Handbook II. (JG)

A closed circuit television system was used to instruct school personnel in the use of a cost-based accounting system in order for school food service programs to receive federal funds. (MLF)

The school business official is usually responsible for establishing and maintaining student activity accounts. Identifies key elements in developing a student activities procedures handbook. Sections include student organizations and activities, dances, concessions, public-performances, money-raising activities, travel, finances, and…

Advises administrators not to procrastinate on their district's compilation of disaggregated data on student achievement and teacher qualifications. Outlines the data requirements for NCLB compliance. (MLF)

Reports on a study that asked four questions of accounting department chairpersons in one state's community college system regarding recruitment and retention of accounting students. Offers conclusions and recommendations for community college counselors, administrators, and accounting faculty. Among the important strategies are funding for tutors…

Relationships between students' grades and their evaluations of instructions were analyzed for 283 accounting students. Students in intermediate accounting who took introductory courses in which the teacher was more highly rated did worse than those from introductory courses in which the teacher was less highly rated. (Contains 38 references.) (SK)

Written policies and administrative procedures in the school business office are necessary so transition and change will go smoothly. Provides a sample from the policy department of the Illinois Association of School Boards. (MLF)

This review and analysis of research on the economics of information performed by economists, accounting researchers, and management scientists focuses on their approaches to describing and measuring the value of information. The discussion includes comparisons of research approaches based on cost effectiveness and on the value of information. (77…

Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

Accounting students (n=127) were randomly assigned one of two exams: one with multiple-choice items in an order corresponding to the sequence of class coverage of the topics, the other in random order. No differences appeared in test scores or time of completion. (SK)

There is good reason for college fund raisers and business officers to collaborate on common financial interests. Communication is a key element of such cooperation. Other needs include agreement on accounting and reporting of institutional finances, agreement on stewardship of gifts (particularly with restrictions or endowments), and common…