Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

This paper presents estimates of the added costs and potential savings associated with reorganizing public education from the current unintegrated system to a fully integrated P-16 system. (P-16 systems are attempts to create a coherent, flexible system of public education that stretches from preschool through the fourth year of college.) Models…

Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…

This paper examines the financial consequences of one section of Bill 47, which allowed Manitoba's parents to have "freedom of choice" when placing their children in school. The article traces the passage of Bill 47, the Public School Amendment Act, which the government of Manitoba rushed through the Legislative Assembly in 1996.…

This book is intended to provide development officers at not-for-profit organizations with comprehensive standards and definitions for preparing fund-raising activity reports of yearly fund-raising results, as well as management and activity reporting standards for fund-raising campaigns. Section 1 presents gift-income reporting standards for use…

Figuring depreciation can be the most difficult aspect of filing tax returns for a family child care program. This inventory log for family child care programs is designed to assist in keeping track of the furniture, appliances, and other property used in the child care business; once these items have been identified, they can be deducted as…

In effect, a portion of each American's individual income tax payments will be returned to his own State and locality by revenue sharing. (Author/JN)

An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

The primary purpose of this study was to determine through controlled classroom experimentation, the relative effectiveness of audio-tutorial and programmed learning as a supplement to conventional classroom instruction. (Author)

Effective and progressive instruction providing student with a solid background in accounting and computer usage. (Author)

Some noncredit university continuing education programs are more readily subject to impact evaluation than most. Impact studies are reported for two such programs, one on governmental accounting and one on criminal justice. (CT)

The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

The author discusses the 1977 revision of the New York State syllabus, his work on the accounting and bookkeeping modules, the application of these modules in his school, and the students' reactions to them. (MF)