This paper is a discussion of alternative state approaches to aiding and costing capital outlay programs, particularly equipment purchases for vocational programs. Equipment costs for vocational programs tend to be a larger proportion of the total costs than in other programs. The paper includes a discussion of such topics as the magnitude of…

Anecdotal evidence suggests that valuation of library collections is not being addressed by library managers, despite the growing popularity of accrual accounting in publicly funded institutions. This article discusses the implications of asset valuation and describes the development and implementation a method for valuing the library collections…

This curriculum guide contains five units teaching preservice vocational teachers to conduct supervised experience programs. Each unit contains an objective (e.g., "After completing this unit, the student should be able to choose and plan supervised occupational experience programs"); specific objectives (e.g., "State reasons for…

The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

Developed to assist teachers of classes in real estate appraisal and to help students prepare for professional qualification, this guide presents 12 lessons which may be taught in 15 two-hour sessions. The twelve lessons are (1) The Appraisal of Real Estate, (2) Real Property Value, (3) Basic Principles of Real Property Value, (4) The Appraisal…

The emergence of the information society introduces the academic community to the most significant revolution since the invention of the printing press. The growing use of computers can lead to a depreciation of self-worth. Since the machine can handle complex logical applications with considerably more speed and accuracy than most people, many…

This student manual contains guidelines for keeping the Cornell Farm Account Book. The manual is divided into the following fifteen units of instruction: (1) Why Keep Records?, (2) Operating Expenses, (3) Labor Records, (4) Interest and Debt Payments, (5) Capital Purchases and Improvements, (6) Milk Sales, (7) Crop Sales, (8) Livestock Sold, (9)…

RESOURCE MATERIAL ON FARM RECORD ANALYSIS FOR USE IN HIGH SCHOOL VOCATIONAL AGRICULTURE AND ADULT FARMER CLASSES WAS DESIGNED BY SUBJECT MATTER SPECIALISTS, TEACHER EDUCATORS, SUPERVISORS, AND TEACHERS TO PROVIDE TEXTUAL MATERIAL FOR STUDENTS ON THE PURPOSES OF RECORDS, ANALYSIS MEASURES, INVENTORIES, DEPRECIATION SCHEDULES, FINANCIAL TRANSACTION…

This programed text is designed to teach the basic elements of the double entry system of accounting, including basic terms, procedures, definitions, and principles used. The text consists of frames, which are sequenced instructional steps and, in most cases, are composed of two parts. The first part states a fact or relates information and asks a…

This curriculum guide provides a basic core of instruction for the first year of a three-year adult program in farm business management. It contains 12 units of instruction. Each unit consists of seven basic components: performance objectives, teacher activities, information sheets (content essential for meeting the cognitive objectives),…

The purposes of this handbook are to provide a comprehensive guide to standard terminology relating to property (sites, buildings, and equipment) used in education, a list of suggested data items useful in describing property, general data items useful in describing property, and general guidelines that can assist the reader in understanding and…

This paper discusses specification and interpretation of human capital models of women's earnings when data on actual work experience are available. It uses the segmented earnings function framework developed by Jacob Mincer and Solomon Polachek and considers the effects of data errors, issues involving data interpretation, consequences of model…

The material presented in this booklet is designed to provide supplemental information and exercises to aid in the development of basic everyday skills in business math. Seven units are presented with each unit containing basic information on the unit topic, followed by student exercises, and a review section. The seven units are (1) check writing…

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

This study examines the capital cost component of higher education. The focus is on data related to the capital stock of the University of California. A conceptual framework is provided as a method for analyzing three types of choices facing university decisionmakers. These choices concern: (1) the relative size of various educational programs by…