Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

Results are presented of a General Accounting Office audit of the Student Loan Insurance Fund (SLIF) financial statements for the fiscal year ending September 30, 1980. SLIF finances the Guaranteed Student Loan Program by reimbursing lenders and state guarantee agencies when students default on their loans. The fund, which is managed by the…

Supporting performance objectives 49 and 50 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing vouchers and pay vouchers are included in this packet, which is one of a series. The student materials include five business transactions…

Supporting performance objective 40 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting to the cash record book from cash proof forms are included in this packet, which is one of a series. The student materials include five cash sales reports…

Supporting performance objective 33 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on maintaining subsidiary ledgers are included in this packet, which is one of a series. The student materials include source documents of ten business transactions,…

Supporting performance objective 34 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting (transferring) entries from journals to ledgers are included in this packet, which is one of a set. The student materials include a cash receipts journal…

Supporting performance objective 38 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on processing accounts payable invoices are included in this packet, which is one of a series. The student materials include ten invoices and receiving documents and…

Supporting performance objective 31 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing the balance column amount in ledger accounts are included in this packet, which is one of a series. The student materials include a record of a…

Both a set of student materials and an instructor's manual on maintaining a petty cash fund are included in this packet, which is one of a series. The student materials include a pretest, five learning activities which contain the information and forms needed to complete the activities, a student self-check, with each activity, and a posttest. The…

Supporting performance objective 28 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing a payroll register, employee earnings' records, and paychecks are included in this packet, which is one in a series. The student materials include a…

Supporting performance objective 30 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing gross pay from punched time cards are included in this packet, which is part of a series. The student materials include a group of time cards,…

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…

Supporting performance objective 35 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing federal and state tax deposits are included in this packet, which is one of a series. The student materials include information concerning income tax…

Supporting performance objective 36 of the V TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing employer's quarterly federal tax returns are included in this packet, which is one in a series. The student materials include information concerning…

Supporting performance objective 37 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing state unemployment tax returns are included in this packet, which is one of a series. The student materials include information concerning the…