Based on the 10 most frequently utilized teaching strategies identified by Arkansas business teachers, this handbook suggests uses of these strategies in five subject areas: Typewriting, shorthand, accounting, office procedures, and basic business. The 10 instructional strategies are audiovisuals, bulletin boards, demonstrations, fieldtrips,…

The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

A simple and cheap manual double entry continuous transaction posting system with running balances is developed for bookkeeping by small libraries. A very small library may operate without any system of fiscal control but when a library's budget approaches three figures, some kind of bookkeeping must be introduced. To maintain control over his…

This study determined (1) effect of high school bookkeeping on college accounting performance, (2) relationship of performance to potential measured by SCAT, (3) influence of first on subsequent study. For number one, five factors were studied: (1) whether bookkeeping was taken in high school, (2) at which high school, (3) how many courses, (4)…

This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

Listed are 26 doctoral and masters theses completed during the years 1974-5 involving research in bookkeeping/accounting and basic business subjects. The entries are arranged alphabetically by author and include the title of the study and the name of the associated institution. (MS)

Discussed are four reasons for testing in accounting, the grading of achievement and attitudes, the use of three kinds of tests (short-answer, problem, and essay), and a mechanism for grading (accumulation of points). (MS)

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)

The purpose of this article is to explore the concept of zero base budgeting and its implications for application to educational institutions. (Author)

Improved control of school custodial supplies can pay dividends. (Author)

Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)

With the cash flow budget a college store manager can prepare himself and the business office to meet current obligations during periods of cash shortfall. Its development is described and guidelines are offered. (LBH)

Summary of a project for developing and testing standard systems and methods for cost accounting; establishing indices for the costs of activities; and developing approaches to and methods of determining the level of performance, efficiency, and usefulness of information and documentation systems. (Author/KP)