ERIC Number: ED181208
Record Type: Non-Journal
Publication Date: 1977-Jan
Reference Count: N/A
Accounting for Special Revenue Sharing Grants. A Human Resource Management Course Monograph. No. 2 in a Series.
Gunn, Sanford C.
A training course to introduce students to the problems and accounting methods for Comprehensive Employment and Training Act (CETA) programs should consider four major areas. Within these areas certain objectives should be met: (1) to acquire background knowledge on manpower programs and typical fund accounting procedures, (2) to understand the management control problems of not-for-profit (NFP) organizations, (3) to study financial accounting and reporting policies for prime sponsors and explore the conflicts with typical fund accounting procedures, and (4) to devise management accounting systems. A manpower specialist is an invaluable resource in the first area. "Management Control in NFP Organizations," by Anthony and Herzlinger, is recommended as a text for the second area comprising approximately one-half of the course. Although lacking a complete set of data, the CETA Activities Guide and Forms Preparation Handbook have been used successfully as primary documents for the third area. Lecture and handout materials on management accounting tools (the fourth area) are readily adapted from existing course materials. Students would benefit from designing a system to resolve an individualized management problem. (Bibliographies for each section are provided. Appendices include a case study for a flexible budgeting problem and an illustrative sponsor accounting system.) (YLB)
Descriptors: Accounting, Administrator Education, Bookkeeping, Course Descriptions, Course Organization, Federal Aid, Federal Programs, Financial Services, Grants, Local Government, Management Information Systems, Money Management, Nonprofit Organizations, Postsecondary Education, Program Budgeting, Recordkeeping, Records (Forms), Reports, Revenue Sharing, Systems Development, Vocational Education
Publication Type: Guides - Classroom - Teacher
Education Level: N/A
Sponsor: Employment and Training Administration (DOL), Washington, DC.
Authoring Institution: State Univ. of New York, Buffalo. Human Resources Inst.
Identifiers - Laws, Policies, & Programs: Comprehensive Employment and Training Act