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A course to train students in proper handling of school accounts--contracts, bookkeeping, business letters, the significance of school audit--is presented. Selling advertising and developing ideas of a profit and/or publicity-oriented nature are also covered. Course objectives include the following: (1) The student will explain the purpose of a contract; (2) The student will list several school situations that would require a contract; (3) The student will revise a school's contract specifications to cover current conditions; (4) The student will evaluate several bid proposals; and (5) The student will compose a business letter. (Author/CK)

These instructional objectives, written by Roy A. Schriver, have been selected from materials used at Golden West College (California). These objectives are offered simply as samples that may be used where they correspond to the skills, abilities, and attitudes instructors want their students to acquire. These objectives may also serve as models for assisting instructors to translate their courses into specific measurable terms. For other objectives in related courses see: ED 033 680 (Accounting [first semester]); and ED 033 681 (Accounting [second semester]). (MB)

This manual is designed to provide guidelines for the analysis of the costs of operating day care centers and not day care homes. Day care is defined as a broad term applied to a variety of programs that shelter preschool and school age children on something less than a 24-hour basis. The guidelines set forth by this manual aim to permit the following performance characteristics: (1) consistent application by day care centers possessing wide variations in bookkeeping sophistication; (2) enough flexibility to be applicable to centers operating at different hours, days, weeks, and months during a year, (3) isolation of significant differences in operating patterns, (4) separation of core costs from exogenous costs, (5) evaluation of the internal management and efficiency of day care centers, (6) development of accurate and detailed cost comparisons between day care centers, (7) application to other types of child care arrangements, (8) accumulation of normative data on the costs of operating day care centers, (9) an examination of the ratio of capitalization to operating costs, and (10) use by persons who do not have special training. The manual is divided into six main sections: Introduction, Reporting Income, Reporting Expenses, Attributing Total Operating Costs to the Functions Performed, Calculating the Units of Service Provided, and Cost Analysis. (CK)

In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on computers in the Federal Government, and then summarizes the results of the studies in three sections. The first section covers those studies dealing with internal auditing of computer-based systems and attempts to determine whether effective independent reviews and appraisals are being made. The next section covers system documentation to determine whether current and complete documentation is maintained; the final section examines the use of computer techniques to audit computer-based systems to assist other Government auditing organizations in checking computer-based systems. Extensive appendices provide more detailed information on auditing procedures. (Author/SH)

A guideline for providing quality secondary education in situations where only a relatively small number of students are involved, this manual describes the organizational options for high school programs. The options discussed are regional high schools, area secondary schools, and local high schools. Local high schools can be further classified according to the programs offered, including (1) 12 grades with all students using correspondence study; (2) correspondence study for high school students, regular classroom instruction for elementary students; (3) the integrated K-12 program; and (4) the small high school in which basic subjects are taught by 1 or more teachers and perhaps with some subjects taught by correspondence. Topics covered in the manual include equipment and instructional materials, correspondence study, individualized instruction, partially individualized instruction, traditional instruction, the process of education, the use of educational resources in the community, the administration of small schools, student records, graduation requirements, internal funds, and facilities for the secondary program. Also included are 2 prototype schemes for a rural Alaska high school, a bibliography on small schools, and an example of the use of correspondence studies in a rural school. (HBC)

As a result of a commitment to research and develop a tested program evaluation system, one group within a task force decided to interview a cross section of Young Men's Christian Association (YMCA) personnel. Twenty people were interviewed from top management down to field workers. Inquiries were made about the organization, about the relationships of functions and tasks performed by the interviewee, and about administrative tools. It was found that objectives are many times not stated in measureble terms, that evaluation procedures are inadequate in terms of revealing program effectiveness, and that an information system is needed. (GEB)

The Committee on Junior (Community) College Curriculum was formed to suggest means of cooperation and communication between faculties of 2-year colleges and those of institutions to which their students commonly transfer. It was also charged with encouraging new approaches of instruction in accounting and other related subjects, as well as considering employment for graduates of 2-year colleges. Topics covered by the 8-member committee were the role of the community college in higher education, accounting in the community college, and articulation problems concerning community and senior colleges. Committee findings included: (1) there are sufficient employment opportunities for graduates of 2-year accounting curricula to justify such programs; (2) no specific accounting curriculum was recommended since flexibility in meeting local needs should be maintained; (3) cooperation between 2- and 4-year schools should include counseling transfer students to take only one year of accounting; (4) there needs to be continuous communication between 2- and 4-year schools so that their programs and objectives are mutually understood; and (5) the American Accounting Association, the American Institute of Certified Public Accountants, and the American Association of Collegiate Schools of Business need to work to bring together teachers from both types of schools. A bibliography is included to encourage and facilitate further research. (RN)

In this report, the author suggests changes in the treatment of overhead costs by hypothesizing that "the effectiveness of standard costing in planning and controlling overhead costs can be increased through the use of probability theory and associated statistical techniques." To test the hypothesis, the author (1) presents an overview of the problem, (2) reviews probability theory, (3) discusses the selection of the proper empirical probability distribution to be used in the study, (4) uses the normal distribution to develop a cost control chart for dollar costs of manufacturing supplies, and (5) discusses the use of simple linear and multilinear regression and correlation analysis for budgeting overhead costs. (Author)

A guide to the economic factors that influence cable television systems is presented. Designed for local officials who must have some familiarity with cable operations in order to make optimum decisions, the guide analyzes the financial framework of a cable system, not only from the operators viewpoint, but also from the perspective of the municipality which will allow the system to operate. Basic accounting concepts and components such as capital, expenditures, depreciation, and revenues are explicitly described as they pertain to cable systems. The essential elements are presented in an illustrative example of cable costs. The information given should allow the decision makers enough data to complete a rough Pro Forma Income Statement that in turn would allow them to make reasonable estimates as to the applicability of a cable system to a particular locale. The authors emphasize, however, that without further professional analysis, the financial analysis does no more than present a realistic basis for informed discussion. (MC)

The accounting department at the University of Arizona, faced with numerous sections of introductory accounting, full classrooms, testing periods spread over two days, and a shortage of clerical help, evolved this testing program for the course in introductory accounting. Two objective multiple choice tests are constructed which sample different areas over the same course content. These two tests are used on alternate days. Two forms of each are prepared, with questions rearranged for the test to be used in alternate rows, so that students seated next to each other are answering the same test questions but in different order. Each instructor teaching the course contributes multiple choice items. One instructor, the test coordinator, prepares alternate test drafts, which are finalized at an instructors' conference. Students record their answers on IBM 1230 answer sheets, which are graded by the instructor and then analyzed by computer. Computer processing consists of the following steps: determining each student grade; computing the arithmetic mean and standard deviation for each test form; converting each grade to standard "T" scores with a mean of 50 and a standard deviation of 10; isolating the upper and lower quartiles; counting the various responses to the questions; determining the level of difficulty for each question; determining the power of discrimination for each item, and providing a printout by section and a printout for each test form. (KM)

This memorandum proposes a set of accounts that school districts should maintain as a part of their total accounting system in order to (1) meet the needs of the Office of Education for financial information and (2) to compare their costs with those in other school districts. Labeled the Comparable Cost Information (CCI) by its originators, the structure presented is intended to show the "maximum" amount of accounting information that school districts need to collect for the purposes described. Should this proposal, or some modification of it, be adopted by a school district, a detailed accounting system can be designed that meets its own needs, with the assurance that (except for unforeseen future requirements mandated by the Congress) this system will also meet the needs of the Office of Education. Since the financial information needs of school districts differ, no attempt has been made to present an overall, unified financial accounting system applicable to all school districts. (Author/DN)

This manual grew out of the need expressed by community groups and their advisers for a centralized source of information on how to start a day care center. It is divided into 16 parts: (1) The Agency for Child Development: The Structure of the New Agency, (2) Finding a Site for a Day Care Center, (3) Financing a Day Care Center through the City Interim Funding Program, (4) Financing a Day Care Center through the City Direct Lease Program, (5) Financing a Day Care Center with Money from New York State under the Youth Facilities Improvement Act, (6) How to Buy City-Owned Property for Development as a Day Care Center, (7) Planning a Health Program for Your Day Care Center, (8) Discussion Paper on Drop-In Day Care, (9) Incorporation of Day Care Centers, (10) Writing By-Laws for a Day Care Center Corporation, (11) Getting Tax-Exempt States for Your Day Care Center, (12) Accounting and Management for Day Care Centers, (13) Some Notes on Recruiting and Hiring Staff for Your Day Care Center, (14) Report of the Training and New Careers Committee, (15) Ideas for Putting a Day Care Classroom Together and Things to Make and Do with Children, and (16) Purchasing Equipment for Your Day Care Center. (CK)

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in every field necessary for the university resource-requirement (budgetary) process. (Author/MJM)

The primary objectives of this NEFP satellite study on vocational education were to assess the need for vocational education, to develop a program accounting system, to project the cost of vocational education in l980, and to describe the allocation of Federal vocational education funds. A method for projecting costs of vocational education was developed from observation of vocational education programs in 15 States and from statistical information provided by the USOE. Related documents are EA 003 538, EA 003 539, EA 003 541, EA 003 542, and EA 003 543. Funds for this research were provided by an ESEA Title V grant, (Pages 136 and 137 may reproduce poorly because of marginal legibility.) (Author/RA)

The essays in this booklet have been written by persons who had ranked in the top one percent of the 1958-60 Upstate New York Mathematical Association of America Contests. Personal accounts are given of the role of mathematics in the authors' education and career. The careers described include applied mathematics, computer research and programing, biomedical engineering, accounting, music, the ministry, and pure mathematics. (RS)

The Management Systems Series consists of documents of interest to persons concerned with the management of public resources. Operation PEP (Prepare Educational Planners), which called for a three-day session of instruction on Executive (Management Information Systems) was documented in detail as part of this series. This portion attempts to describe the information system of a school district in the same way as it is currently viewed by the educational administrators themselves. It points out that how a system is seen or defined can have an effect on the development of a strategy for improvement of the system and offer an example of a structured reporting system, that of a responsibility accounting system. (AB)

This document, prepared by consultants of Operation PEP, consists of two separate parts. The first discusses relevant aspects of county school service fund budgeting; the second, the preparation and approval of school district budgets. The principal referent for discussion in both cases is the budgetary requirements of educational agencies in California. Research for this project was provided by an ESEA Title III grant. (Author)

The material presented in this pamphlet is a guide to the boards of education and the schools of New York State in setting up accounting procedures that conform to the regulations of the New York State Commissioner of Education for the control of extraclassroom activity funds. These funds are defined in those regulations as "funds raised other than by taxation or through charges of a board of education, for, by or in the name of a school, student body or any subdivision thereof..." The regulations were formulated not only to safeguard school funds and to protect those responsible for their handling, but also to enable schools to teach pupils good business procedures through participation in handling such funds. (Author/JF)

The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are: (1) Quality ordering and centralizing of ordering and accounting procedures produce a considerable savings to the Colleges; (2) The holdings of all participating Colleges are maintained and constantly updated; (3) Simplification of work at the Bibliocentre is achieved by eliminating manual file searches for overdue items and in automatically producing invoices upon notice of a shipment; (4) Once an order has entered the system it cannot be lost or misplaced; (5) Files are both up-to-date and historical; and (6) Accurate controls can be readily maintained; audit trails for checking purposes are prepared as an integral part of the system, so are Bibliocentre and Suppliers' performance data. (Author)

This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs according to function. Part I includes some standard bookkeeping practices: a detailed description of a bookkeeping system based on accrual accounting, practice exercises for bookkeeping, and instructions for setting up a general ledger and journal, and cash receipts and cash disbursements journals. Part II covers the strategy for day care cost analysis; guidelines for imputed income and expenses; a means of studying the utilization of time; and instructions for analyzing cost, calculating units of service and calculating the cost per child-hour and per child-year. Worksheets are included. Appendices have outlines of supplementary financial material. (SET)

An interactive computer-assisted instructional (CAI) system, called CODE, is used to teach transactional analysis, or coding, in elementary accounting. The first major component of CODE is TEACH, a program which controls student input and output. Following the statement of a financial position on a cathode ray tube, TEACH describes an event to which the student responds by typing his coded version of the accounting entry necessitated by the event; the program evaluates the responses, provides feedback, updates the financial position and begins a new cycle. Other components of CODE are: 1) TRANS, a data file which stores instructions, statements, events, and entries; 2) UPDATE, a program which creates new data files and modifies existing ones; and 3) RESULTS, a data file which monitors student performance. The hypothesis that coding can be well taught by an interactive CAI system is supported by the findings in learning theory that systems which provide feedback, offer attention direction and develop positive attitudes will be most effective. Preliminary testing shows that CODE meets these requirements; formal experimental testing of CODE has been scheduled for the fall semester of 1973 at Kansas University. (PB)

This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and implications for management-oriented systems are presented. The appendixes include a set of criteria for identifying equipment as distinguished from supplies, an alphabetical listing of equipment and supplies, a glossary, examples of financial reports, and an index. (Author/DN)

A major concern in planning for and beginning the operation of the National Institute of Education is the organization's management information system (MIS). The kind of MIS needed by NIE is referred to in the literature as a "fourth generation" system--one which focuses on the decision process and which is developed in terms of maximum usefulness in management decision and control. At this stage in NIE planning, a number of general information needs can be identified. The most difficult to supply are those related to support of goal and priority setting and policy determination at the top management levels. Other clear needs relate to descriptive capability and the development of components for providing state-of-the-art information and for keeping track of ongoing programmatic efforts. Other modules must produce feedback on organizational operation, financial/accounting information, and data on the resources (other than budgetary) available to NIE. (Author/WM)

An audit of the financial transactions of the Corporation for Public Broadcasting (CPB) is presented. The report begins with brief reviews of CPB's history, its corporate organization, and its program goals and corporate functions. Following these, summary statements of the corporation's total revenues, grant and program expenses, and accumulated administrative costs are given. Observations on CPB's long-term lease liability and upon the policy of apportioning funds to CPB on a periodic rather than a lump-sum basis are offered. The last major section is devoted to detailed statements of net assets, changes in net assets for the fiscal year 1972, and notes to the statements. (PB)

The materials in this report provide a case study of the development and validation of self-instructional lessons on four topics customarily included in a first college accounting course. For each topic, performance objectives were embodied in four criterion tests. The author provides documents relating to departmental curriculum decisions and to a personnel grievance that hampered the project. The project evaluation was accomplished by teaching elementary accounting both conventionally and by the system employing self-instructional materials during one semester and then comparing the performance scores of treatment groups on a number of subtests by analysis of variance. According to the report, those students who used the self-instructional materials did significantly better on subtests than did the conventionally taught students. The complete self-instructional materials and tests are contained in the document. (Author/JF)

The initial stages of test development of the Vocational and Occupational Interest Choice Examination (VOICE), developed for Air Force recruiters, are described. Reviewed are a number of relevant occupational interest inventories from which a pool of 400 items was drawn corresponding to eight career fields: general accounting, administration, weather observation, security, radio relay equipment repair, aerospace ground equipment repair, maintenance specialization, and general purpose vehicle repair. Each item presents an activity and asks the examinee to indicate whether he likes, dislikes, or is indifferent to that activity. The instrument was administered in a field test to 4800 airmen. Described are statistical procedures used to identify satisfied personnel, develop two types of occupational interest scales, and cross-validate the procedures used in those scales. Statistical analyses indicate that the experimental inventory possesses considerable utility for distinguishing among career groups and between satisfied and dissatisfied personnel within career fields and a men-in-general group. Several recommendations are made to eliminate a number of problems prior to operational use of this instrument. Information regarding the VOICE questionnaire may be obtained by writing to the authors at Educational Testing Service, Princeton, N.J. 08540. (RC)

A computer-assisted instruction (CAI) project undertaken in 1965 sought to: 1) teach college instructors to prepare quality CAI curricula; 2) ascertain student attitudes toward CAI; 3) compare CAI with the lecture method; and 4) demonstrate prototypical CAI courses. Teachers were successfully trained in the use of Coursewriter and prepared courses in audiology, mathematics, engineering economics, and cost accounting. Posttests administered to small groups of students who took the courses revealed that both performance and attitude correlated positively with aptitude, although the attitude measure was more likely a function of performance than a reaction to CAI as a method. Since aptitude correlated with criterion-referenced achievement, the goal of maximum criterion achievement for each student via individualized CAI was not attained; likewise, since the number of errors made by students correlated negatively with posttest scores, it appeared that the remedial branches were not serving their intended function. The high incidence of substantially correct answers entered improperly showed the need for building complex answer processing capabilities into the computer. (PB)