Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited…

The author investigated the array of course topics in accounting information systems (AIS), as course syllabi embody. The author (a) used exploratory data analysis to determine the topics that AIS courses most frequently offered and (b) used descriptive statistics and econometric analysis to trace the diversity of course topics through time,…

The references included were drawn from the documents received and processed to date by the ERIC Clearinghouse on Educational Facilities, and are organized into the following sections--(1) school business, (2) maintenance and operations, (3) insurance programs, (4) property accounting, (5) purchasing, and (6) food service. (FS)

Discusses the benefits of having an inventory and appraisal of school buildings and equipment conducted annually by a professional appraisal company. (JG)

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

Discusses a set of criteria that could be used for a basic accounting problem, eventually questioned by most accounting students, that of determining if an expenditure should be capitalized and depreciated over some useful life, or if it should be currently expensed. (Author/JS)

A plan for the complete coverage of Federal income taxes in bookkeeping and accounting classes. (Editor)

Discusses the importance of developing student understanding of accounting concepts, principles, and controls. (JS)

A proliferation of terms concerning the accounting concept of the book of original entry. (MU)