This study empirically tests the feasibility and effectiveness of video lectures as a form of video instruction that enables a comprehensive teaching strategy used throughout a traditional classroom course. It examines student use patterns and the videos' effects on student learning, using qualitative and nonparametric statistical analyses of…

This report provides comments from the General Accounting Office (GAO) on recommendations contained in the National Performance Review's (NPR) September 7, 1993, report which addressed ways to make the government work better and cost less. Generally, the GAO agrees with most of the NPR's recommendations and believes that successful implementation…

An inconsistency between American and British accounting methods led the author to this problem whose solution involves linear equations and geometric series. (SD)

Geometric series are developed from accounting problems involving percent interest. (SD)

The teacher developed audit simulation takes the student away from the textbook into the real work situation. (BP)

The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

Expert systems, rule-based knowledge systems, have been widely heralded as an important tool in management and accounting. Expert system shells have become available for personal computers, and accountants are investing in systems which are supposed to be capable of intelligent decisions. The limitations of rule-based knowledge systems are…

This student workbook on starting a small business is part of the entrepreneur training program at Ocean County (New Jersey) Vocational-Technical Schools. The workbook consists of 16 units containing goals and objectives, study questions, exercises, sample materials, and information sheets. Unit topics are as follows: being a small business owner;…

This document identifies the 32 semester hours of academic credit in six areas (behavioral science in business, business law, economics and management, accounting, office administration and communication, and office technology) recommended by the American Council on Education to be granted to those who have attained the Certified Professional…

Costs of producing milk rose 53 percent between 1975 and 1984 to $13.57 per hundredweight, whereas cash (out-of-pocket) costs rose 56 percent to $10.64 per hundredweight. Cash receipts, which measure gross production value, peaked in 1981 at $14.94 per hundredweight compared with $9.23 in 1975. Production costs in the Pacific region were more than…

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…