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)

College administrators faced with declining enrollments must take a realistic approach and recognize the effect of any planned actions. Some financial warning signals are listed, and guidelines are offered to adjust management practices and philosophies to the enrollment trends. (Author)

Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)

Reports on a national study of one segment of the professional services market: the accounting profession. Benchmark data on CPA firms' attitudes toward and uses of public relations are presented and practical and theoretical/research issues are discussed. (JC)

Discusses the many applications of microcomputer use by school administrators. The discussion is geared to "recalcitrant" administrators who have not begun to use computers in their work. Includes a sidebar listing of administrative software and another on computer use in education. (MD)

Reports on a survey of 140 postsecondary accounting departments to determine significant differences between programs accredited by the American Assembly of Collegiate Schools of Business (AACSB) and those that are not. Significant variables included the offering of a graduate degree and size of the college. (CH)

This study examines personality characteristics of women in nontraditional careers, investigates deviations over a decade, and compares personality profiles of women to profiles of general adult men. Four occupational groups from an original 1972 study are examined--real estate, management, accounting, and university professors--and further…

Analysis of the structure and contribution to the training of highly skilled specialists for the national economy and state management by the U.S.S.R. Financial and Economic Institute for Distance Education includes distance teaching methods, use of media, and proposals for the future of distance education in the U.S.S.R. (MBR)

Eight New Mexico Citizen Advisory Councils identified competencies within essential task areas for councils in community school settings. Task areas cited include fiscal management, programing, facilities use, identifying community resources, publicity, and organization and administration of the program. Productivity can be enhanced by identifying…

The Oakland County, Michigan, school system computer accounting program is described in which vocational high school accounting students utilize the computer as a tool in the classroom. (TA)

This paper provides an update of the financial reforms that took effect in the province of Ontario for the 1998-99 year. During the 1998-99 school year, a student-focused funding model for the distribution of money to elementary and secondary education was introduced. The model was based on students' needs rather than the local community's wealth…