Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

A survey of 120 top independent national liberal arts colleges ranked in "U.S. News and World Report" compared the structure of their financial reports to those of publicly held corporations. Results indicate that the colleges' forms strongly resemble those of corporations, but are not as readable as the corporate forms. (MSE)

Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

Describes the use of interactive television in distance higher education based on experiences of an accredited MBA program at Ball State University (Indiana). Discusses how graphics were designed and used to deliver accounting instruction and feedback to homework assignments. Describes the presentation software used. (AEF)

Discussion of fiscal management in the reformed higher education systems of Eastern/Central Europe begins with analysis of reform attempts in two British universities and relates them to Eastern and Central European issues. It is argued that institutions must adopt a holistic approach to managing change and for addressing various staff, structure,…

New, highly flexible accounting software packages have abandoned the rigidity of past systems and are designed to be easily customized to the school district's needs without programming. Process-based software integrates processes and work flow, allowing users to work across application and function boundaries, as well as organizational…

Bennett et al. (2000) refer to the notion of 'core skills' as an 'unfulfilled concept' (p. 48). Thus it is possible that different interpretations and values at the level of actual degree programmes may be hidden within this term. This study enquires into students' tacit notions of skills development within a specific degree programme and at a…

Higher education for the professions of accountancy, law and medicine faces multi-faceted roles as it attempts to be simultaneously an education, with the additional incorporation of training aspects, and a preparation for later professional study and work. As this article shows, these three professions are facing a knowledge explosion and it is…

The goals of increasing student retention and the development of effective learning structures have led the faculty of the College of Business and Economics to experiment with freshman learning communities. In the fall of 1998, a total of 92 business and accounting freshmen were placed in cohorts of approximately 10 students. The students in each…

Building upon a related 2005 panel presentation at the 25th annual Lilly Conference on College Teaching, Miami University, Oxford, Ohio, the authors, several tenure-track assistant professors and tenured associate professors who have participated in a Research and Teaching Faculty Learning Community at Bowling Green State University, share their…

This study examined the relationship between level of experience and application of prior financial knowledge on the ability of auditing students and professionals to answer questions about financial statements. This study answers the following questions: (1) Is there a positive relationship between experience and the number of causal relations…

This manual provides a comprehensive set of definitions, rules, formats, and illustrations for use by public community and junior colleges in Texas to ensure consistent and uniform financial reporting. Chapter 1 provides an introduction to the manual, highlighting changes in requirements for Fiscal Year (FY) 1996. Chapter 2 presents general…

This manual outlines the State of Oregon's program to reimburse medical providers furnishing health services to students with medical disabilities in special education settings. The program was established to comply with federal provisions of the Individuals with Disabilities Education Act of 1990. The guide will assist school personnel in…

This publication is intended to supersede the Higher Education and Facilities Inventory and Classification Manual (FICM) first published in December 1972. Like the earlier manual, this revised and updated version provides a common framework and coding structure to be used in collecting and reporting inventory data on college and university…

In states that depend on property taxes for school revenues, fair administration of the property tax is essential to ensure equitable state aid to all districts. Questions relevant to implementing a strategy for enhancing public support of the property tax as a source of local school revenue are answered in this report. The questions deal with the…