The effects of inflation on the operations of 10 northeastern colleges and universities and the effect of using current cost accounting are considered. The focus is on adjustments to assets in the plant fund by restating the surplus and deficit calculations of four state and six private institutions. The 10 institutions had plant assets with an…

This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

This yearbook of the National Business Education Association contains twenty-three articles and is divided into five parts. The first part, entitled Managing Learning by Behavioral Objectives, contains articles on the theory of behavioral objectives, strengths and weaknesses of behavioral objectives, and the status of behavioral objectives in…

Supporting performance objective 40 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting to the cash record book from cash proof forms are included in this packet, which is one of a series. The student materials include five cash sales reports…

Supporting performance objective 33 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on maintaining subsidiary ledgers are included in this packet, which is one of a series. The student materials include source documents of ten business transactions,…

Supporting performance objective 34 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting (transferring) entries from journals to ledgers are included in this packet, which is one of a set. The student materials include a cash receipts journal…

Supporting performance objective 38 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on processing accounts payable invoices are included in this packet, which is one of a series. The student materials include ten invoices and receiving documents and…

The use of many public school facilities now closed due to declining enrollment could generate substantial savings for new federal construction projects. Responses to a questionnaire sent to all 50 states by the General Accounting Office (GAO) show that there were 2,493 vacant schools in 19 of the 23 responding states at the beginning of the…

Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…

The process for organizing and conducting a conference of finance and budgeting in higher education is described in this manual designed for use by groups interested in developing successful conferences in their regions. The manual is an outgrowth of a series of conferences sponsored by the Committee for the Concerns of Women in New England…

This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

COST DATA ON THE USE OF THE NEW INSTRUCTIONAL MEDIA ARE NECESSARY IN ORDER TO COMPARE DIFFERENT FORMS OF EDUCATION, TO DETERMINE THE ECONOMICALLY OPTIMUM RATE OF TECHNICAL USAGE, AND TO ASSIST ADMINISTRATORS. THE HISTORICAL INACCURACY OR STATISTICAL BIAS OF SOURCES AND THE INCOMPARABILITY OF DATA POSE DIFFICULTIES IN INTERPRETATION. THE COST OF…

Federal Government assistance to colleges and universities is recommended in order to make up deficiencies in educational computing facilities and to support leadership and innovation at those institutions which presently have computer facilities. By 1971, an estimated annual outlay of $400 million will be necessary to give undergraduates adequate…

The primary objectives of this NEFP satellite study on vocational education were to assess the need for vocational education, to develop a program accounting system, to project the cost of vocational education in l980, and to describe the allocation of Federal vocational education funds. A method for projecting costs of vocational education was…

Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)