The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

This document was prepared in response to the 1973 Minnesota legislature request to "prepare a detailed plan for a fiscal accounting and reporting system of program expenditures for elementary, secondary, and area vocational schools." The plan addresses the organizational and procedural changes, financial resources, and time necessary to…

The preliminary system design of the computer-based Southwest Regional Laboratory's (SWRL) Financial System is outlined. The system is designed to produce various management and accounting reports needed to maintain control of SWRL operational and financial activities. Included in the document are descriptions of the various types of system…

Computer routines to edit input data for the Southwest Regional Laboratory's (SWRL) Financial System are described. The program is responsible for validating input records, generating records for further system processing, and updating the Vendor Master File--a file containing the information necessary to support the accounts payable and…

An experimental first year course in accounting was offered which utilized the concept of individualized instruction. The students were mostly sophomores at the University of Massachusetts. Two teaching assistants and the instructor provided the 60 member sample population with two types of assignment sheets, one relating to the textbook, one…

Outlined in this two-part document is a model for the implementation of a business-industry oriented program designed to provide high school seniors with updated training in the skills and concepts necessary for developing competencies in entry-level and second-level accounting jobs that involve accounts receivable, accounts payable, and payroll…

A guideline for providing quality secondary education in situations where only a relatively small number of students are involved, this manual describes the organizational options for high school programs. The options discussed are regional high schools, area secondary schools, and local high schools. Local high schools can be further classified…

Aims and objectives of business and office education are discussed in preface to six guides intended to assist business teachers in planning learning activities and developing strategies to prepare students for entry level positions. These guides are presented for the following areas: (1) Accounting and computing, (2) filing, office machines, and…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

In an attempt to identify the discrepancy between work and training programs for a beginning accountant or bookkeeping worker, and thereby provide either verification of the current curriculum or needed direction for change, this study posed three questions. The procedures were divided into three areas to coincide with the three questions. To…

In order to estimate the coverage of first-year property courses as taught in American law schools, a survey was made. The results indicate that the basic property course as taught across the country is a diverse collection of highly different courses. (JMD)

Defines computerized functional business games as those focusing on decision making and integration in the areas of accounting/finance, marketing, personnel/human resources, and production/operations. Nine currently available games are reviewed and evaluated in the context of a learning model. (Author/LRW)

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)

Project MAP (Model Accounting Plan) is a demographic accounting model for monitoring the transitions of special education students through the school system and after graduation. MAP predicts the students' paths, considering the student's age, handicap, and instructional setting. Discussed are a pilot test and the model's potential benefits and…