Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)

Describes the budget models and guidelines of the schools in the Diocese of Grand Rapids, Michigan, which are designed to provide consistency among the schools and to enable the schools to operate on sound business principles. Discusses the process' key components: policy development, budget calendar implementation, and budget preparation. (AJL)

The Single Audit Act of 1984 was amended in 1996. Consequently, the Office of Management and Budget revised Circular A-133, which brings together all recipients of federal money under one circular. Discusses these changes and the effect they will have on audits of school districts. (MLF)

The practice of dividing up a group of students on the basis of previous educational experience or achievement, and subjecting the different groups to different educational experiences is defended. Two case-studies of streaming in the departments of accountancy and physics at a university in New Zealand are presented. (Author/MLW)

Four articles report ideas for improving fund-raising techniques, beginning new initiatives, and maintaining donation momentum. They are: "At Centre Stage" (Shawn Lyons); "By Hook or By Crook" (Sherwood C. Haskins, Jr.); "Small Miracles" (C. Jeffery Wahlstrom); and "The Price of Participation" (Margaret A.…

Discusses the development, testing, and implementation of videotapes to deliver hospital accounting courses in a nontraditional format to students at Southwest Texas State University. The use of videotapes for nontraditional students is discussed, the production process is explained, and the survey questionnaire used to determine student attitudes…

Many colleges and universities have found introduction of a student technology fee troublesome. At the University of North Carolina at Chapel Hill, a carefully designed explanation of what the fee buys has won the endorsement of both student leadership and trustees. The plan articulates costs, distribution of fees, and accounting. (MSE)

Although student-activity funds usually represent a small portion of school-system monies, their very nature makes them a high risk. Outlines three steps for maintaining an efficient and effective system of controls over student-activity funds: (1) identifying control issues; (2) designing a control system; and (3) using checks and balances.…

Explores the effects of accounting internships upon subsequent academic achievement. Reports that grade point averages and degree examination results of 10 Chinese University of Hong Kong students who had been interns were compared to scores of 236 accounting majors who had not. Concludes that internships increased student knowledge and…

One elementary teacher runs her classroom as a technology-based token economy. Students hold classroom jobs and use software to track money earned, manage checking accounts, and disburse classroom cash. The strategy boosts math and technology skills. A list of software programs is included. (SM)

School district administrators can decide whether food service components are operating cost effectively. Explains ways to determine costs of energy, personnel, and supplies and equipment. Two tables provide cost-responsibility checklists for school food services and contracted operations. (MLF)

The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)

Two Pennsylvania school districts have been simultaneously declared financially "distressed" and are operated by a court-appointed board of control. Describes legislation drafted to statutorily establish an early warning system so that the state can assist districts with management and budgeting advice before it becomes necessary to…

In a study of effectiveness of classroom assessment techniques (CATs) on student learning, two college accounting teachers each taught two classes, one using CATs and one not using them. Course results did not suggest greater learning in CATs classes, better student participation, or more positive attitudes. Further research is recommended on the…

Discussion of the future of electronic courses for higher education focuses on the results of an email questionnaire survey sent to accounting chairpersons. Nearly 65 per cent of the respondents indicated that electronic courses are simply correspondence courses presented with new technology and do not see them as particularly beneficial. (LRW)