This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

This business management manual discusses school accounting and reporting principles; in particular, financial management, computerization, and records retention techniques. First is described the basic accounting principles, plant funds, endowment funds, operational funds, chart of accounts, and financial states of the school's annual financial…

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

The relationship that a college or university develops with its external auditor can make a substantial contribution to the fiscal management of the institution. Since the last edition of this book more than a dozen years ago, changing standards, a shrinking industry, and tougher government regulation have drastically altered the nature of…

The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

In the past decade, there has been an increasing level of distress over the perceived lack of ethics exhibited by members of the accounting profession. This distress has resulted in a call for a greater emphasis on ethics coverage as part of a college-level accounting education. However, one could argue that the various organizations that are…

This pamphlet was prepared to teach certified public accountants (CPAs) the skill of oral communication, in order to prepare them for an increasing number of news interviews on financial and business events. It stresses that the best interests of both CPAs and the general public are served if relations with the press are marked by friendliness and…

In this article, the author explains the trend toward service learning projects in higher education and justifies their use in the field of accounting. He describes a service learning project that was used to directly address the development of the competencies listed in the Core Competency Framework created by the American Institute of Certified…

Recently, a question was raised as to whether the multidimensionality of some professional licensing exams is due to the administration of subtests measuring conceptually distinct skills or, alternatively, strategic preparation on the part of groups of examinees attempting to cope with the demands of multiple hurdle certification systems. This…

This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants…

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

This survey of opinions of architects, certified public accountants, and educators (who have written concerning, shown leadership in, or have specialized knowledge about warehousing) covers the planning, organizing, material handling, and paper processing of presently operated school district central warehouses. All recommendations concerning…

A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…