By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

With the mass of paperwork which today's high-speed machines can produce, the job of filing and retrieving records and of records management is increasing in importance. Results of a follow-up of previous students in records management emphasize the value of such training in the preparation of future office workers. (Author/SC)

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)

Women who provide day care in their own homes augment their modest earnings in some cases if they take afvantage of deductions permitted under the Internal Revenue regulations concerning use of private homes for business purposes. Where combined family income is at a level where income tax is payable, it may be profitable to calculate all…

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)

Supporting performance objective 62 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on keeping a postage meter record book are included in this packet. (The packet is the fifth in a set of eight on performing mail activities--CE 016 912-919.) The…

Fourth and fifth grade students at Bulman Elementary School, Redford, Michigan, learn economics concepts by selling potato chips: company stocks are sold and part of the profit is invested in a student-run bank which has checking accounts and issues monthly statements. (AV)

Supporting performance objectives 27 and 15 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on managing records systems are included in this packet. (The packet is the seventh in a set of nine on maintaining files and a library--CE 016 939-947.) The…

Supporting performance objective 20 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on developing a records system are included in this packet. (The packet is the eighth in a set of nine on maintaining files and a library--CE 016 939-947.) The…

This module on owning and operating a plumbing business 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…

Tables and significant figures found in a small business analysis report are explained to provide instructors with suggestions on how these items can be used by students to improve the management of small businesses. Contents of the manual are organized into two parts. Part I, The Analysis Report, contains the following chapters: (A) Business…

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 module, first of a series of 36, contains a general overview of small business ownership and what it involves. In the first unit, the student is presented with a case study. This is followed by a definition of small business, kinds of small businesses, life as a small business owner, and personal qualities that small business owners should…

This module on owning and operating a housecleaning 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…

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…