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These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education, business, industry, and labor. An introduction provides a sample format, occupational earnings and employment information, and performance skill levels, a table that cross references performance skills to these occupations: payroll clerk, accounts payable clerk, accounts receivable clerk, billing clerk, accounting clerk, and accountant. Each skill standard contains these components: performance area; coding that identifies the state, fiscal year in which the standard was endorsed, subcouncil abbreviation, cluster abbreviation, and standard number; conditions of performance; work to be performed; performance criteria; performance elements; and performance assessment criteria, including product and process. The 62 skill standards are categorized into these 9 areas: general accounting (10 standards), payroll (10), accounts payable (5), accounts receivable (5), inventory accounting (6), cost accounting (3), financial and budget analysis (5), fixed assets (13), and internal audit (5). (YLB)

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative activity-based costs; and indirect cost recovery. After an introductory chapter, individual chapters cover: (1) the four-tier full-cost matrix and institution-wide macro-costing; (2) cost centers and macro-cost charts of accounts used in higher education; (3) institution full costs of primary by-function programs under various allocation rules; (4) aggregate costing of major professional academic programs; (5) macro-costing of departments; (6) academic micro-costing and determining the full cost of a course; (7) costing of support activities (total-cost management, activity-based costing, and process-cost management); and (8) other costing topics and issues. There are approximately 100 figures throughout the text; some chapters have worksheet exercises; and most have notes. Appendixes A and B cover the range of precision in costing standards, and a hierarchy of primary and support activities. Appendix C summarizes provisions of Circular A-21, Office of Management and Budget, "Cost Principles for Educational Institutions." (CH)

This manual outlines the State of Oregon's program to reimburse medical providers furnishing health services to students with medical disabilities in special education settings. The program was established to comply with federal provisions of the Individuals with Disabilities Education Act of 1990. The guide will assist school personnel in preparing billings to the Office of Medical Assistance Programs (OMAP) for eligible Medical Assistance Clients participating in the Oregon Health Plan. The sections of the guide are: (1) Program Information, including definitions, provider requirements, enrollment provisions, and services not covered; (2) Billing and Payment, including electronic billing, completion of claim forms, and adjustment requests; (3) Procedure Codes; (4) Accounting, Recordkeeping, and Audits, including record confidentiality; (5) Addendum, including legal basis for Medicaid reimbursement, school-based mental health services, and ICD-9 (International Classification of Disease) code requirements; (6) Medicaid Questions and Answers, including history, screening, and examples of acceptable documentation; and (7) Forms. (RB)

The New Youth Entrepreneur curriculum is a series of 12 youth-oriented educational modules containing instructional materials, learning activities, and checkup exercises designed to teach students key elements of entrepreneurship. This document is the ninth module, and introduces students to recordkeeping and bookkeeping strategies essential for maintaining a business and for determining if the business is making a profit. The first section explains the importance of maintaining complete records showing the purchase and sale of items and inventories of items to be sold, while the second section focuses on the use of a checkbook as a simple system for tracking the flow of money into and out of a firm, reviewing reasons for keeping a checking account, procedures for using one, and comparing its use to a file card system to record cash disbursements. The third and fourth sections discuss the uses of inventory cards for tracking the amount of money owed to and by the firm, highlighting the importance of maintaining accounts receivable and accounts payable cards and describing the relationship of purchases and sales receipts to inventory cards. The fifth section discusses the use of a simple shoe box to keep records together, while the final section describes the use of the accrual method and cash method for determining if an annual profit was made. (CELCEE, an Adjunct ERIC Clearinghouse on Entrepreneurship Education) (MAB)

This instructor guide for a unit on recordkeeping in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 3 of learning--starting and managing one's own business. Included in the instructor's guide are the following: unit objectives, guidelines for using PACE, lists of teaching suggestions for each unit objective/subobjective, model assessment responses, and overview of the three levels of the PACE program. The following materials are contained in the student's guide: activities to be completed in preparation for the unit, unit objectives, student reading materials, individual and group learning activities, case study, discussion questions, assessment questions, and references. Among the topics discussed in the unit are the following: the value of maintaining accurate records, determining the records needed for a business, and a plan for managing records. (KC)

This instructor guide for a unit on recordkeeping in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 2 of learning--planning for a business in one's future. Included in the instructor's guide are the following: unit objectives, guidelines for using PACE, lists of teaching suggestions for each unit objective/subobjective, model assessment responses, and overview of the three levels of the PACE program. The following materials are contained in the student's guide: activities to be completed in preparation for the unit, unit objectives, student reading materials, individual and group learning activities, case study, discussion questions, assessment questions, and references. Among the topics discussed in the unit are the following: reasons for maintaining comprehensive recordkeeping systems, individuals who should keep records, records required for regulatory agencies, types of records that should be maintained, journals and ledgers, daily sales and cash summaries, accounts receivable, accounts payable, payroll records, income and expense records, and inventory control. Sample records are included. (MN)

This instructor guide for a unit on recordkeeping in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 1 of learning--understanding the creation and operation of a business. Included in the instructor's guide are the following: unit objectives, guidelines for using PACE, lists of teaching suggestions for each unit objective/subobjective, model assessment responses, and overview of the three levels of the PACE program. The student module includes the following: specific objectives, questions supporting the objectives, complete content in the form of answers to the questions, case studies, individual activities, group activities, discussion questions, assessment questions, and list of eleven references. Model assessment responses are provided in the instructor materials. These three objectives are addressed: discuss the reasons for keeping business records; identify the elements of effective recordkeeping; and describe different types of records needed by small business. (YLB)

This instructor guide for a unit on financial analysis in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 1 of learning--understanding the creation and operation of a business. Included in the instructor's guide are the following: unit objectives, guidelines for using PACE, lists of teaching suggestions for each unit objective/subobjective, model assessment responses, and overview of the three levels of the PACE program. The student module includes the following: specific objectives, questions supporting the objectives, complete content in the form of answers to the questions, case studies, individual activities, group activities, discussion questions, assessment questions, and list of eight references. Model assessment responses are provided in the instructor materials. These four objectives are addressed: discuss the importance of financial management; define accounting terms; describe the tools for financial analysis; and identify ways to analyze one's business finances. (YLB)

This curriculum guide was developed for a senior-level accounting course for students in high schools in Manitoba. The course is designed for students who plan to engage in an entry-level accounting position or self-employment after graduation and for students who plan postsecondary study in accounting and business. The course builds on and reinforces the concepts, skills, and understandings mastered in introductory accounting (Accounting Principles 30G). Generally Accepted Accounting Principles (GAAP) are discussed and analyzed as they are currently applied to small and larger businesses. The guide includes the following components: (1) an employability skills profile; (2) recommended program patterns for business education courses; (3) rationale for the program; (4) evaluation methods; (5) time allotments; (6) goals and objectives; and (7) six units of study. The units cover these topics: review of accounting principles, synoptic journal, adjustments and closing entries, inventory systems, application packages, and options. Units consist of a goal, objectives, and teaching methods keyed to the objectives. A bibliography listing 18 texts, 11 computer programs, and a source for materials completes the guide. (KC)

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an employability skills profile; (2) recommended program patterns for business education courses; (3) rationale for the program; (4) evaluation methods; (5) time allotments; (6) goals and objectives; and (7) five units of study. The units cover these topics: basic concepts, the cycle, controlling cash, merchandise accounting, and payroll. Units consist of a goal, objectives, and teaching methods keyed to the objectives. Two appendixes list Generally Accepted Accounting Principles and explain the Goods and Services Tax. A bibliography listing 18 texts and a source for materials completes the guide. (KC)

Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that identify the skills needed to enter accounting. The occupational, academic, and employability skills for this occupational area are included. Within the outline are three levels of items: core, advancing, and futuring. Core items identify the knowledge, skills, and attitudes essential for entry-level employment. These items are required to be taught and will be the basis for questions on the state vocational competency tests. Advancing items identify the knowledge, skills, and attitudes needed to advance in the occupation; futuring items identify the knowledge, skills, and attitudes needed to enter and remain in a given occupation 3 to 4 years from now. Titles of the nine units are as follows: general accounting functions; specialized accounting functions; inventory records; office technology; records management; general office functions; communications; professionalism; and employability skills. (KC)

This comprehensive curriculum guide was developed to enable business education teachers and administrators in Connecticut to update and upgrade their curricula, with emphasis on and information about cross credits, technology preparation (Tech Prep 2 + 2), interdisciplinary teaching, and global economics interdependence study. Preliminary materials in the guide provide the following information: the state's business education philosophy, mission and goals; areas of study; 25 objectives and competencies; the relation between business education and Connecticut's Common Core of Learning; scope and sequence of courses; requirements for Connecticut business education certification; and state policy on vocational education quality. The main part of the guide outlines the curriculum for business education in four main areas: business technology, information processing, mathematics, and social business. It also provides information on cooperative work experience, Tech Prep 2 + 2, Future Business Leaders of America, and international business education. For each course in the four major areas, the following information is included: sequence, course objectives, software and hardware requirements, teaching suggestions, benefits, cross credit information, introduction, goals, student competencies related to the state Common Core, an outline of course content, evaluation methods, suggested teacher and student activities, career opportunities, and resources. (KC)

Under the Idaho state system for curriculum development in vocational education, Technical Committees made up solely of industry personnel are responsible for drawing up task lists for each program. This curriculum guide contains a series of 27 modules that comprise the Idaho Program Standards for Business Systems Specialist. It begins with a curriculum framework that provides the program area, program title, Idaho code number, Classification of Instructional Programs code number, major concepts/content, laboratory activities, special note(s), and instructional units. Like all programs developed under the Idaho state system for vocational education, it contains a task list. The task list for this program groups 332 occupational skills or tasks by the following 27 modules: demonstrate employability skills and habits; perform telephone related skills, math computations, keyboarding/typewriting activities, filing activities, business records activities, communication activities, and information processing activities; identify consumer economics terms and concepts; perform mail handling activities; demonstrate knowledge of reprographic activities; develop leadership skills; perform decision making activities; perform management and dictation/transcription activities; and perform legal specialty, medical specialty, information processing specialty, word processing specialty, insurance specialty, desktop publishing specialty, accounting specialty, telecommunications specialty, data processing specialty, networking specialty, records management, and computer graphics design principles activities. Each module contains performance objectives and enabling objectives for each task contained within the module. (YLB)

This guide offers first-time business persons information as well as administrative and operational techniques for one-person business enterprises that have low initial start-up costs and low operational and overhead costs. These one-person businesses can be home based or have site locations outside the home. Included in this guide is a list of potential types of small businesses and estimated cost for starting up the business. The list groups the business types into the general areas of Trades and Construction, Service, Retail, Food Service, and Manufacturing. The five main sections in the guide can be used together or independently: (1) business administration; (2) cash/budget management and accounting/bookkeeping; (3) marketing and sales; (4) estimation, project management, and sales; and (5) merchandising and inventory. Each section may contain an introduction and a summary with questions. The business administration section contains information on customers, associates, vendors/suppliers, the various government agencies that affect businesses, and 53 references. The guide contains examples of a cash budget, competitors information sheet, weekly sales calls and report, labor cost sheet, job estimate work sheet, customer estimate, job cost summary sheet, and purchase journal. The First Business Guide Planning Calendar is also included. (NLA)

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and local adoption of the guidelines provided in this book, which conform to generally accepted accounting principles (GAAP). The contents are as follows: an overview of educational finance principles and information sources; uses of the account classification system; account classifications; implementation of account classifications; cost accounting for educational programs; and account classification descriptions. Appendices provide examples of financial statements, minimum required classifications, cash basis/single-entry accounts, supplies and equipment criteria, federal revenue sources, and a nonpublic school chart of accounts cross walk. Eight tables and seven figures illustrate the material. (LMI)

Student activity funds may create educational opportunities for students, but they frequently create problems for business administrators. The first part of this work reviews the types of organizational issues and transactions an organized student group is likely to encounter, including establishing a constitution, participant roles, responsibilities, policies, procedures, auditing, and self-assessment. Explanations of relevant procedures are provided that ensure adequate control of transactions, and sample forms and process flows are included. Key control points and general accounting principles are identified, and a self-assessment tool is included. Issues addressed in one section include cash and cash handling, sales, revenues, receivables, fundraising, cost recovery, and sales-tax collection. Another section reviews expenditures, purchases, and accounts payables, and includes such issues as using purchase orders, bidding, reimbursements, debit cards, and payroll. One section reviews inventory procedures and tracking equipment and fixed assets. A final section details the steps in effective financial statement preparation and reporting, including forming an accounting framework, reporting financial results, auditing, and self-assessment tools. The second part of this work combines all transactions and creates a comprehensive internal audit for use by a school administrator or other staff member. Arranged in a collection of checklists, this section covers objectives, preliminary work, controls, cash handling, revenues, receipts, expenditures, disbursements, inventories, equipment, and financial statements. The third section provides blank forms, including a worksheet for meeting minutes, funds requests, receipts, bank reconciliation, parental permission to participate, inventory reconciliation, profit and loss statements, petty cash vouchers and reimbursements, depreciation schedule, budget requests, and financial reports. (TEJ)

This individualized, competency-based unit on keeping business records, the 15th of 18 modules, is on the third level of the revised Program for Acquiring Competence in Entrepreneurship (PACE). Intended for the advanced secondary and postsecondary levels and for adults wanting training or retraining, this unit, together with the other materials at this level, emphasizes the actual application of a business plan. Six competencies are dealt with in this instructional unit, including (1) determining who will keep the books for the business and how they will be maintained; (2) describing double-entry bookkeeping; (3) selecting the types of journals and ledgers that one will use in one's business; (4) identifying the types of records one will use in one's business to record sales, cash receipts, cash disbursements, accounts receivable, accounts payable, payroll, petty cash, inventory, budgets, and other items; (5) evaluating one's business records; and (6) identifying how a microcomputer can by used to keep business records. Materials provided include objectives, preparation information, an overview, content (with questions in margins that guide the students' reading), activities, assessment forms, and notes and sources. The unit requires using approximately 3 hours of class time. (YLB)

This unit on recordkeeping in a small business, the 15th in a series of 18 modules, is on the second level of the revised PACE (Program for Acquiring Competence in Entrepreneurship) comprehensive curriculum. Geared to advanced secondary and beginning postsecondary or adult students, the modules provide an opportunity to learn about and try out entrepreneurship ideas so that students can make a preliminary assessment of how these ideas relate to personal needs. The units on this level contain detailed explanations of small business principles, suggestions on how to find information and use techniques, and encouragement for creating a future business. Students completing this unit should be able to perform these competencies: (1) identify the sources of assistance in recordkeeping, (2) identify the types of data that can be provided by recordkeeping, (3) describe the uses and types of journals and ledgers, and (4) describe various types of business records. The unit is organized into five sections. Following a preliminary section on how to use the unit (with vocabulary and a review of the objectives for this topic on level 1), the unit's information is presented in question-and-answer format. Individual and group activities, an assessment to be completed with the teacher, and sources used to develop the unit follow. A list of the modules of Revised PACE, Level 2 completes the unit. (KC)

This guide is designed for the second part of a two-part bookkeeping course for adults who are either keeping a set of records for a small business, or who wish to prepare to do so. The following seven lessons are included and are based on a business making retail sales of goods: (1) Introduction; (2) Data Sources and Recording for a Trading Business; (3) Journalizing, Posting, and Trial Balance; (4) Journalizing, Posting, and Trial Balance (continued); (5) Eight-Column Worksheet, and Preparing Financial Statements; (6) Adjusting and Closing the General Ledger, and Preparing the Post-Closing Trial Balance; and (7) Practical Problems. (Lessons 1 through 6 cover about three hours of class time each. Lesson 7 is a practice problem requiring about four class sessions of three hours each.) The appendixes contain illustrations, forms, and solutions to problems; a practical application problem; and tips for teachers of adult classes in small business bookkeeping. (WL)

The instructor's guide provides a review for those preparing to take Part IV of the Certified Professional Secretary (CPS) examination. Course content can also help secretaries update their skills in accounting and business mathematics. Organized into lessons with objectives, content outline, and teaching suggestions and references, the units cover: the account, posting and summarization, the bookkeeping cycle and accounting for cash, and accounting for merchandise and negotiable instruments. Additional topics include payroll procedures, special records, analysis and interpretation of financial statements, cost analysis and forecasting, analyzing and interpreting numerical data, and other tools for presenting and analyzing numerical data. Notes on how secretaries prepare for the CPS examination and a bibliography are included. (NH)

The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the bookkeeping occupation. The document opens with a brief introduction followed by a job description. The bulk of the document is presented in table form. Eight duties are broken down into a number of tasks and for each task a two-page table is presented, showing on the first page: tools, equipment, materials, objects acted upon; performance knowledge (related also to decisions, cues and errors); safety--hazard; and on the second page; science; math--number systems; and communications (performance modes, examples, and skills and concepts). The duties include: preparing payroll, cash receipts, and accounts payable; recording accounts receivable; reconciling bank statement; maintaining inventory control records; performing cash disbursements function; and assisting in preparation of financial statements. A list of office safety hazards is appended. (BP)

The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the billing and bookkeeping machine operating occupation. The analysis was written in general terms due to the diversity in bookkeeping machines on the market, increasing number and variation of the tasks performed by the machines, and the varied program goals of schools teaching bookkeeping machines operation. The document opens with a brief introduction followed by a job description. The bulk of the document is presented in table form. Eight duties are broken down into a number of tasks and for each task a two-page table is presented, showing on the first page: tools, equipment, materials, objects acted upon; performance knowledge (related also to decisions, cues and errors); safety--hazard; and on the second page: science; math--number systems; and communications (performance modes, examples, and skills and concepts). The duties include: preparation, operation, and maintenance of the machines and machine area; preparation and maintenance of documents, files, and records; and operating various related office machines. A list of mental and physical attitudes needed for maximum functioning is appended. (BP)

This manual is a practical guide based on school experiences and legal requirements in Massachusetts. It is intended to help alternative schools get off the ground and to stay out of trouble with State and local authorities. Some brief sketches of four alternative schools are presented to indicate alternatives that already exist. Sections summarize State law on specific subjects, school committee and board of education practices, and some of the experiences of existing alternative schools. A section on the economics of alternative schools discusses private assistance, State aid, federal aid, information on qualifying for grants, and persons to contact. Sections on bookkeeping, incorporation, and taxation discuss procedures to be followed to retain tax-exempt status, prevent questioning of the validity of the corporation, and protect against charges of misuse of funds. The final sections contain directories of alternative schools in Massachusetts, source of help, and sample forms. (Author/MLF)

The guide presents 15 learning tasks for students preparing to teach business education. Each task contains problem areas, performance objectives, prerequisites, and learning activities. The learning tasks are: orientation to basic business; systematic planning of instructional units; writing objectives for teaching bookkeeping or a basic business course; organizing long term instructional units in a basic business course; teaching a lesson in bookkeeping; selecting and developing materials in bookkeeping or a basic business course; specific instructional approaches in bookkeeping; methods of presentation in bookkeeping and basic business classes; evaluation processes unique to bookkeeping; educational accountability for teachers; contracting as a process for managing individualized instruction; classroom control and behavior modification; verbal learning for teachers of business education; and skill learning. The largest single unit is that on methods of presentation which covers 30 pages. (JR)

The Cranston Secondary School Curriculum Guide (9-12) for Business Education is intended to serve as a resource for teachers, students, department chairman, guidance personnel, curriculum planners, and others involved in present or future curriculum planning. At least one broadly stated major objective is provided for each section, encompassing the work of large units or entire sections followed by numbered objectives which are detailed and specific, and intended to indicate the level of learning (the cognitive, affective, and psychomotor domains), the content (what will be learned), and the means of evaluation. These are followed by suggested activities which support the objectives. The 30 units on business skills cover: personal typing, advanced personal typing, business typing 1, business math, shorthand 1, bookkeeping 1, general clerical procedures, bookkeeping 2 and a review of bookkeeping 1, business typing 2 (centering; tabulations; business letters, carbon copies, envelopes; manuscripts), business management, office practice, business law (definition; personal property; negotiable instruments; principles and agents, bailments, real estate, and business organizations), business typing 3, accounting 1, shorthand 2 and transcription, and superior office services. (Author/BP)

Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be suitable for a one-semester high school course or for an advanced adult course, a 30-hour module, or a 10- to 15-hour module. The introduction also includes statements about objectives for the sections, prerequisites for the course, course credit, and major sequences into which the course would fit. The guide consists of six sections: Orientation to machine accounting, payroll, accounts payable, accounts receivable, billing, and age analysis. Objectives are given at the beginning of each section. Within each section, the content outline appears on the left-hand side of the page, and content details and teaching suggestions are given on the right-hand side. Forms and other illustrative material appear throughout the guide. (LMS)

Focusing on clerical occupations, this document is one in a series of forty-one reprints from the Occupational Outlook Handbook providing current information and employment projections for individual occupations and industries through 1985. The specific occupations covered in this document include bookkeeping workers, file clerks, office machine operators, receptionists, secretaries, stenographers, shipping/receiving clerks, statistical clerks, stock clerks, typists, and occupations in the postal service (mail carriers and postal clerks). The following information is presented for each occupation or occupational area: a code number referenced to the Dictionary of Occupational Titles; a description of the nature of the work; places of employment; training, other qualifications, and advancement; employment outlook; earnings and working conditions; and sources of additional information. In addition to the forty-one reprints covering individual occupations or occupational areas (CE 017 757-797), a companion document (CE 017 756) presents employment projections for the total labor market and discusses the relationship between job prospects and education. (BM)

This listing of federally produced curriculum and instructional materials for business and office education is one of eight annotated bibliographies that provide information for vocational educators at the secondary, postsecondary, and adult levels. Introductory information given includes a description of how to use the listing and sources and ordering information. The remainder of the guide is comprised of citations of printed and audiovisual materials in the following subject areas: general references, accounting and bookkeeping, data programming and systems analysis, receptionist and other business communication, business law, general office typing and related secretarial and word processing, banking and finance, personnel and training programs, and office management and budget analysis. Also included are sections containing general vocational education materials and career education materials. The basic format for each entry is comprised of three sections: (1) bibliographical information, listing the title, publication number, type of material, personal author, federal sponsor, publisher, publication date, number of pages, and the price; (2) a source code, which gives the federal organization from which the material can be ordered; and (3) an annotation or explanatory notes describing the use and intended users of the material. An order form is appended. (LRA)

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of Agriculture in their publication entitled "Financial Management-Cost-Based Accountability." The federal government's cost-based accounting program's basic goal is to insure that all costs incurred in the operation of a school food service program are properly allocated to the various food service programs being offered by a school system. In order to accomplish this allocation, it is necessary for the school system to collect basic cost information and maintain appropriate records. The accounting system is structured toward appropriation accounting; accordingly, budgetary accounts are provided for in the manual. The manual also provides procedures for recording depreciation expense. (Author/MLF)

This guide provides both a rationale and explicit, practical suggestions to help the high school business education teacher teach students the reading skills necessary to handle skills- and concept-oriented reading materials. It consists of four sections. The first section, which provides a rationale for reading instruction in business education classes, covers the range of student ability, difficulty of texts, the changing student population in business education classes, demands for functional literacy, needs for retraining, and skills developed in business courses. Explained in section 2 are techniques for assessing prerequisite skills, students, textbooks and reading materials, and study habits; techniques include informal assessment, teacher observation, informal exercises, and teacher-constructed reading texts. The third section describes organizing activities, students, and time in the business education classroom; stranding assignments; and applying various teaching principles to specific business education classes (bookkeeping and accounting, typewriting, shorthand, general nonskill courses, and business law). General guidelines for material selection, readability formulas, and information on developing, funding, and obtaining multi-level materials are presented in the final section. (Checklists of reading and study skills, a stranding model, and an annotated bibliography of materials on reading in business education classes are appended.) (MN)

The Vocational Education Amendments of 1976 mandate that sex bias and sex stereotyping be eliminated from all vocational education programs. In business and office occupations programs, the problems have been centered around increasing the number of male students in the program, encouraging women to move into management positions and other upper level supervisory jobs, and using sex-fair language in business communications. Responding to the Amendments, the state of Delaware developed a set of five sex equity modules designed (1) to focus on issues which are related to specific clusters of career options as defined in Delaware's competency-based, goal-oriented business and office occupations curriculum; (2) to provide information and materials for one to three days of activities; and (3) to focus the student's attention on those sex equity concerns which will affect her/his experiences as a student in the classroom, on-the-job, and in making career decisions. This module focuses on eliminating sex stereotyping in accounting and related occupations (accounts payable assistant, cashier, teller, billing assistant, payroll assistant, bookkeeper, etc.). Instructional activities in the module include a pretest; an activity on authority, responsibility, and the changing roles of women; a case study; a discussion of dealing with people; a slide-tape presentation; qualifications for employment; and a posttest. (KC)

This is the nineteenth in a set of 36 teacher guides to the Entrepreneurship Training modules and accompanies CE 031 066. Its purpose is to give students some idea of what it is like to own and operate a bookkeeping service. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on introducing the module, a brief discussion of the nine units, responses to learning activities, suggestions for summarizing the module, and responses to the quiz. The units are Planning a Bookkeeping Service; Choosing a Location; Getting Money to Start; Being in Charge; Organizing the Work; Setting Prices; Advertising and Selling; Keeping Financial Records; and Keeping Your Business Successful. Each unit contains a case study; responses to individual activities; responses to discussion questions; and a group activity. Suggested readings for the teacher and a list of goals and objectives complete the module. (CT)

This module on owning and operating a bookkeeping service is one of 36 in a series on entrepreneurship. The introduction tells the student what topics will be covered and suggests other modules to read in related occupations. Each unit includes student goals, a case study, and a discussion of the unit subject matter. Learning activities are divided into individual activities, discussion questions, and a group activity. Units (and subject matter) in this module are planning your business (type of clients; competition; personal qualities and skills; legal requirements); choosing a location (what to consider); getting money to start (business descriptions; statement of financial need; equipment; unforeseen expenses); being in charge (hiring staff; job descriptions; training staff); organizing the work (setting up clients; organizing the office; work schedules; time cards; the library); setting prices (questions to ask; tax season); advertisinq and selling (business cards; yellow pages ads); keeping financial records (how to bill; keeping track of the work; daily cash sheet); and keeping your business successful (profit/loss statement; net profit; profit ratio; computers). A summary and quiz complete the document. (A teacher's guide is available for this module.) (CT)

This booklet is intended to help mainstreamed mentally retarded, emotionally disturbed, or learning disabled high school students acquire a basic understanding of the responsibilities and working conditions of accounting clerks and bookkeepers and to practice basic math skills necessary in the occupation. The first section provides a brief introduction to the occupation by focusing upon those job tasks of accounting clerks and bookkeepers with which the student is likely to be familiar. The next two sections deal with the work environment of the typical accounting clerk or bookkeeper and the training, education, and experience needed for the occupation. Exercises addressing basic math skills used by accounting clerks and bookkeepers are provided. Various suggestions are listed for students interested in further exploring the occupation of accounting clerk or bookkeeper. A glossary and answer sheet conclude the booklet. (MN)

Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit basis. Primary objectives in establishing the accounting system and general policies and standards by which grants operate are the following: (1) to provide management with financial data to assist in planning, evaluation, and control of grant operations; (2) to provide accurate accounting for control of assets, insure expenditures, and use of resources; (3) to summarize historical data projecting cost elements and categories for budget purposes; and (4) to prepare reports as a vehicle of communicating managerial information. Examples and detailed information are outlined on the following topics: internal control, accounting records to be maintained, payroll register, petty cash fund, documentation, daily cash control, and chart of accounts. (ERB)

Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning module for a course on office procedures. Various aspects of implementing and articulating secondary and postsecondary office-procedures courses are covered including course content, performance standards, student-teacher agreements, suggested instructional times, tasks addressed in the courses, outcome-referenced measures, equipment needed, and references. Among those topics addressed in the 49 task sheets included in the module are dress/grooming, human relations skills, positive work attitudes, establishing priorities, appropriate office furniture, letter styles, typing correspondence and reports, business composition, business communications, reprographics, filing, using various office machines, performing various bookkeeping and accounting procedures, making travel arrangements, taking inventory, preparing resumes, completing job applications, and handling job interviews. The task sheets include some or all of the following: performance objectives, performance actions, performance outcomes, suggested instruction times, performance standards, and related technical information. (MN)

Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning modules for use in Accounting I and II. Various aspects of implementing and articulating secondary and postsecondary accounting courses are covered, including course content, performance standards, student-teacher agreements, suggested instructional times, tasks addressed in the courses, outcome-referenced measures, equipment needed, and references. Among those topics addressed in the 30 task sheets of the first module are principles of debit and credit, preparing schedules of accounts payable and accounts receivable, preparing income and capital statements, preparing accounting data for computer processing, tax returns, and journal entries. Dealt with in the 21 task sheets of the second module are similar but more advanced principles of accounting. Each task sheet contains some or all of the following: performance objectives, performance actions, suggested instruction times, performance standards, and related technical information. (MN)

This guide sets forth minimum approval criteria for accounting occupations cluster training programs in Oregon. The information in the guide is intended for use by district-level curriculum planners, teachers, regional coordinators, or state education department staff involved with new program development or revisions of existing programs. The guide outlines the instructional content of accounting-related occupational programs in terms of program descriptions, areas for training (such as bookkeeper, accounting clerk, tax preparer, and accountant and auditor), program goals, course/content goals, and sample performance objectives. Course titles and descriptions are also included. A section on organizational options is designed to illustrate a few of the many ways to deliver the minimum instructional content required for an approved vocational cluster program. Content is illustrated by course titles for the instructional levels to recognize that students from different grades may enroll in one or more levels of a program. (KC)

This guide, an extension of the Vocational-Technical Education Consortium of States (V-TECS) catalog, includes such considerations as background information, decision-making skills, attitudes, and learning methods surrounding the occupations of bookkeeper/accountant/payroll clerk. The guide provides job-relevant task, performance objectives, performance guides, resources, learning activities, evaluation standards, and achievement testing for these occupations. The guide contains seven units that cover the following topics: management functions; recording entries in journals and ledgers; periodic accounting/reporting activities; general accounting-related activities; payroll activities; activities related to banking; and clerical-related activities. Appendixes to the guide provide a duty and task list, definitions of terms, a tool and equipment list, sources for standards, and a bibliography. (KC)