Provisions and implications of the British Industrial Training Act of 1964 (including the system of training grants and levies) are set forth. Procedures for accounting and budgeting for training costs, routines for collecting training information, documents (budgets, cost sheets, control statements) for collecting and controlling costs, means of…

This interim report discusses the adjustments auditing firms are making as a result of the advent of the computer. Data were obtained from (1) a review of the literature, (2) attendance at professional association meetings, and (3) a series of interviews with accountants. The findings to date indicate that the normative patterns governing the…

This paper reviews a financial management system developed to process accounts payable, general ledger, and budgeting for a large private school system. Tuition billing procedures as well as fund raising applications are also discussed and outlined. Strategies of reporting and systems are developed on the basis of fund accounting procedures. All…

The California Education Information System (CEIS) consists of two subsystems of computer programs designed to process business and pupil data for local school districts. Creating and maintaining records concerning the students in the schools, the pupil subsystem provides for a central repository of school district identification information and a…

An overview of per-pupil expenditures for education is provided, such expenditures being the most widely used measure of quality education. As a measure of disparity in educational quality, it points up the problem of lack of comparability. Based on investigation and study of the disparities in per-pupil expenditure, the report identifies three…

"American Indians are the poorest of any nonwhite minority in the United States. Life on the reservation offers them few opportunities: if they move to the city, they face problems of adjustment that can prove insurmountable. What is being done--what more could be done--to help Indians satisfy their needs in a largely alien society? To develop the…

Measures both access and externality effects of neighborhood schools on the value of surrounding residential properties. While access effect appears to dominate, an external cost is identified as well, based on a downward biased estimate of aggregate value loss if neighborhood school is closed or busing eliminates neighborhood character.…

This document presents an inventory of current physical facilities, plus a review of trends over the past 10 years, at universities in Ontario (Canada) as of the 1995-96 academic year. In Section 1 the space formula and inventory classification system are defined. Section 2 provides an overview of space inventories and usage for the period 1983-84…

State and federal governments provided $146 billion for public elementary and secondary schools in the 1994-95 school year. In response to a Congressional directive to: (1) determine the extent to which state and federal funding is targeted to districts on the basis of the number of poor students; and (2) the effect of state and federal funding on…

The Government Performance and Results Act of 1993 called for the U.S. Department of Education to prepare an Annual Performance Plan which links the Department's budget request with its Strategic Plan. To meet that directive, Volume 1 of the Department's Strategic Plan for 1999 is presented here. It includes objective performance plans and shows…

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…

Cooperative activities involving the States and the U.S. Office of Education have been a tradition since the establishment of the Office. In recent years the scope, extent, and magnitude of such programs have increased substantially. These programs provide grants for vocational education; rural library services; the improvement of science,…

The Office of Management and Budget's new alternatives for reporting an institution's activities under federal grants are outlined and explained, and possible implementation problems with each alternative are suggested. Options discussed include personnel activity reporting, monitored workload, multiple certification, and statistical sampling.…

The article discusses methods of making the high school accounting class more appealing to attract more students. Methods include individual attention, in-class tutoring, no-grade evaluation, optional examination plan, career talk, success reinforcement, and others. (MF)

The federal government's war on fraud, waste, and abuse in expenditure of federal funds has reached college campuses. Institutions that fail to heed this development are vulnerable to harsh sanctions. They must tighten accounting practices and recognize their liability for fraudulent practices of faculty and students. Internal investigations and…