Offers advice to schools and colleges attempting to bring their existing accounting procedures into conformity with "generally accepted accounting principles." Provides data categories for school asset lists and definitions of "cost" most frequently used in fixed asset management. (MLF)

Describes Total Quality Management (TQM) techniques implemented at Waukesha County Technical College (Wisconsin). The CAUSES program focuses on customers, accountability, understanding, self-improvement, education, and searching. Describes application of TQM to the fixed-asset team project. Four figures are included. (LMI)

Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)

Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

Describes several options for school districts to comply with Governmental Accounting Standards Board (GASB) Statements 34 and 35 that require school districts to inventory their fixed assets and measure the value of these assets over their estimated life for inclusion in their financial statements. Information about GASB Statements 34 and 35 is…

This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1980 financial data for the county colleges of New Jersey. The report first presents a composite profile…

This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…

Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1979 financial data for the county colleges of New Jersey. The report first presents a composite profile…

This report outlines the 1992-93 objectives for the Early Childhood Development Unit (ECDU), an organization that promotes high quality early childhood education, and parent and family involvement in education, in New Zealand. The report includes: (1) a statement of purpose; (2) guiding principles; (3) a statement concerning the responsibilities…

This lesson on competent financial management, the 16th in a series of 18 units, is part of the first level of a comprehensive entrepreneurship curriculum entitled: A Program for Acquiring Competence in Entrepreneurship (PACE). (Designed for use with secondary students, the first level of PACE introduces students to the concepts involved in…

This volume presents in a single volume information about South Dakota education previously presented in the Statistical Digest and the Academic Progress Report. The information is presented in the form of district profiles and statewide summaries, giving users a complete snapshot of each public school district in South Dakota. The easy-to-use…

This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

This guide, which is intended for new supervisors and managers to use in an independent study setting, deals with the key points of effective management. The following topics are discussed in the individual sections: understanding what a manager is and why managers are appointed; setting objectives and achieving results; planning and controlling…