A separate track

Article Abstract:

Georgia Southern College started to offer an accounting curriculum that is heavily oriented toward managerial accounting in the 1982-83 school year. This program differs from the public accounting curriculum because it requires a second course in managerial accounting, aptly titled Managerial Accounting II. Unfortunately, the program was able to attract only a few students. The faculty traced this student indifference to managerial accounting to three reasons. These are the lack of name recognition of managerial accounting, the faculty bias against managerial accounting and the reluctance of the faculty to provide career advice. Based on its experience, Georgia Southern proffers recommendations for the implementation of a managerial accounting program. These include implementing a large general program, avoiding to require students to choose between public and managerial accounting at an early state, and providing career information.

Colleges & Universities, Colleges, Universities, and Professional Schools, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Universities and colleges, Curricula, Georgia Southern College

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What financial problems?

Article Abstract:

The nonrational attitude of small business owners towards the financial and accounting management aspects of their firms serves as the prime cause of their firms' financial problems. The inability of small business owners to recognize the importance of basic accounting concepts to their operations has become a significant factor in the failure of these businesses. A base study that sought the perceptions of small business owners over a five-year period illustrates this point and provides insight into the causes of low accounting and financial management skill levels in these firms. The multiphased study showed distinct differences in the financial problems of firms with less than 20 employees and firms with more than 20 employees. Owners of firms with less than 20 employees displayed an inability to distinguish accounting services based on competence levels and an inability to define these services.

Accounting and auditing, Small business, Financial management

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Bringing the factory into the classroom

Article Abstract:

Knapheide Manufacturing Company officials and Western Illinois University faculty have come up with a videotape that helps students in managerial and cost accounting classes to visualize production processes. The videotape runs for 20 minutes and shows various aspects of the Knapheide process for manufacturing service and platform truck bodies. By providing students with a visual presentation of production flow, the videotape serves to reinforce the cost accounting concepts being discussed by the instructors. Students are given a visual presentation of all basic production vocabulary and ideas. They are also allowed to replay the tape to review concepts at their own pace. Discussion of products and production costs leads to a discussion of financial and managerial accounting.

Usage, Cost accounting, Video tapes in education, Educational videos, Visual education

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