Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

The dangers in abstract management within the university setting are described and considered in terms of the development of techniques that would enable the university to fully comprehend the content of its activities. The "Report on Unit Activities" at the Catholic University of Louvain is reviewed, dealing with the two-yearly…

This report is a compilation of the presentations made at three New York State School Boards Association seminars on school budgets. The programs consisted of presentations on the relationship of the school district's program to the budget and to budget development, timetable, control, and presentation, as well as to other considerations such as…

The Task Force on College and University Endowment Policy examines endowment policy in a broad context. They feel that it is important to preserve private colleges and universities and develop a sense of mission about how best to pursue this objective. The Task Force reviews policy issues faced by managers of endowment funds for institutions of…

The management system developed by the Wisconsin Center for Cognitive Learning (CCL) is useful to principal investigators of individual projects for proposal development, project management, and project reporting, as well as to the CCL management for program planning, program management, and reporting to funding agencies. The system aids proposal…

Background information regarding the draft of "Audits of Educational Institutions," released by the Accounting Principles Board of AICPA, is presented. Sixteen proposed changes are identified to alert and assist the individual business officer in working with his public accountant or state auditor to assure reasonable interpretations…

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…

This Quinmester course provides students with an understanding of the financial activities of partnerships, division of income or loss, fiscal period reports, and Federal income tax. Also contained in the document are a list of the performance objectives, a course content outline, the evaluative instruments used, and suggested resources for…

Postings, accounts receivable and payable, and payroll entries made while using a bookkeeping machine make up the course content described in this pamphlet. The course seeks to prepare students to operate accounting machines as a prerequisite to the operation of more complex machines and adult, on-the-job training. Course guidelines, objectives,…

Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

There is no unique answer to the question of what an ongoing program costs in medical schools. The estimates of program costs generated by classical methods of cost accounting are unsatisfactory because such accounting cannot deal with the joint production or joint cost problem. Activity analysis models aim at calculating the impact of alternative…

Using an econometric model of four simultaneous equations for State cross-sectional data and of two equations for city cross-sections, the following determinants were estimated: (1) current spending on education, (2) the ratio of vocational to current educational expenditures, (3) the over-all enrollment rate in public schools, and (4) the…

Describes materials, equipment, staffing needs, individualized study aspects, and career information thrusts for a facility geared to the accounting student attending a commuting college. (TA)

The values of various undergraduate business majors, with a prime focus on accounting majors, are analyzed. Among the significant findings are the value dimensions, the level of importance of honesty as a value factor, and the low correlation between finance and accounting students' values. (Author)