One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

Discusses records management principles which provide the "whys" for practices and procedures in an efficient filing system and suggests techniques for incorporating these principles into filing instruction and for helping students develop an understanding of procedures involved in processing, storing, and retrieving records. (TA)

Six suggested units for a records management course on the high school level and five teaching strategies for the course are presented, along with information about the Association of Records Managers and Administrators, and the course materials available from this organization. (MF)

This is the twenty-fourth in a set of 36 teacher guides to the Entrepreneurial Training Modules and accompanies CE 031 076. Its purpose is to give students some idea of what it is like to own and operate a housecleaning service. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on…

This teacher's guide is the core module in a set of 36 modules and specifically accompanies CE 031 030. It is the first in the series Getting Down to Business. The purpose of module 1 is to provide an introduction to the other 35 business-specific modules in the program and be a supplementary reference for teachers. Following the overview are…

This is the second in a set of 36 teacher guides to the Entrepreneurship Training modules and accompanies CE 031 032. Its purpose is to give students some idea of what it is like to own and operate a farm equipment repair business. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on…

This is the ninth in a set of 36 teacher guides to the Entrepreneurship Training modules and accompanies CE 031 046. Its purpose is to give students some idea of what it is like to own and operate a travel agency. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on introducing the…

This is the twenty-first in a set of 36 teacher guides to the Entrepreneurial Training modules and accompanies CE 031 070. The purpose of this module is to give students some idea of what it is like to own and operate a word processing service. Following an overview are general notes on use of the module. Suggested steps for module use contain…

This is the twenty-second in a set of 36 teacher guides to the Entrepreneurship Training Modules and accompanies CE 031 072. The purpose of this module is to give students some idea of what it is like to own and operate a restaurant. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on…

This is the twenty-third in a set of 36 teacher guides to the Entrepreneurship Training Modules and accompanies CE 031 074. Its purpose is to give students some idea of what it is like to own and operate a day care center. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on…

This is the sixth in a set of 36 teacher guides to the Entrepreneurship Training Modules and accompanies CE 031 040. Its purpose is to give students some idea of what it is like to own and operate a dairy farm. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on introducing the…

This is the tenth in a set of 36 teacher guides to the Entrepreneurship Training modules and accompanies CE 031 048. Its purpose is to give students some idea of what it is like to own and operate a bicycle store. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on introducing the…

This is the eleventh in a set of 36 teacher guides to the Entrepreneurial Training modules and accompanies CE 031 050. The purpose of this module is to give students some idea of what it is like to own and operate a flower and plant store. Following an overview are general notes on use of the module. Steps for module use contain suggestions on…

This is the thirteenth in a set of 36 teacher guides to the Entrepreneurial Training Modules and accompanies CE 031 054. Its purpose is to give students some idea of what it is like to own and operate an inn. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions on introducing the module,…

This is the fourteenth in a set of 36 teacher guides to the Entrepreneurial Training modules and accompanies CE 031 056. The purpose of this module is to give students some idea of what it is like to own and operate a nursing service. Following an overview are general notes on use of the module. Suggested steps for module use contain suggestions…