Call number: LD2668 .T4 1929 W71

"The purpose of this paper is to develop a uniform system of accounting to be used in keeping the Internal Accounts of the public schools of the State of Florida. Funds derived from any and all activities of the school involving school property or students by which funds are collected and disbursed are classified as Internal Accounts"--Introduction. / Typescript. / "May, 1954." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: Edward D. Trembly, Professor Directing Paper. / Includes bibliographical references (leaves 19-20).

There is no abstract available for this thesis.

The purpose of the study is to show a system of public school accounting that will provide more information for the use of the school in: (1) spending and in planning future expenditures, (2) eliminating unnecessary details commonly found in school accounting systems, and (3) showing the working process of public school accounting to the student that plans to enter this type of work.

The purpose of the study was to identify significant predictors for two selected dependent variables, (1) net interest cost and (2) number of bids, for Indiana public school building corporation first mortgage revenue bond issues.All Indiana public school building corporations marketing first mortgage revenue bonds during any calendar year that existing or comparable legal and bond market conditions applied constituted the population of the study.The sample consisted of 131 Indiana public school building corporations which issued bonds during the calendar years, 1970 through 1974. Data were obtained through responses by officials of 113 school corporations to the Bond Issue Data Instrument.Eighteen independent variables, identified from the literature as important for receiving favorable net interest costs and a higher number of bids, were selected. A backward stepwise multiple regression analysis was used to determine the independent variables that served as best predictors for net interest cost. The analysis was repeated substituting number of bids as the dependent variable.The following conclusions were generated from the data analyses:1. National weekly bond average interest cost is the strongest predictor of net interest cost. National bond market declines generally predict lower net interest costs.2. Lower net interest costs can be obtained by minimizing length of bond issue.3. Indebtedness ratio is a strong predictor of net interest cost. Generally, a lower net interest cost can be expected as indebtedness ratio decreases.4. Date of issue is a significant predictor of net interest cost. Generally, the higher number of Julian days, the higher the interest rate. Conclusive evidence identifying any quarter of the year as the best time to market bonds was absent.5. Type of issue, new or refunded, is a strong predictor of number of bids for a given bond issue. Generally, more bids can be expected for new issues.6. National weekly bond average interest cost is a strong predictor of number of bids. Generally, a declining national average indicates a larger number of bids.7. Ratings by more than one rating company cannot be expected to attract more bidders.8. Net interest cost and number of bids are not affected significantly by administrative practices such as employing bond counsel, outside consultants to prepare prospectus, and financial counsel and the amount or kind of advertising of the bond issue.Recommendations for school officials involved in the process of marketing a school bond issue and for further study were as follows:1. School administrators should analyze economic trends likely to affect national weekly bond averages. Such factors include: (1) bond and stock market fluctuations, (2) actions by the United States Treasury and Federal Reserve Board with respect to governmental fiscal and monetary policy, and (3) international balance of payments.2. Because the length of term has been identified as an important predictor of net interest cost consideration should be given to developing an extensive public relations program which emphasizes the advantages of the shorter term bond issue. Where feasible the term should be 20 years or less.3. Because the ratio of gross bonded indebtedness to local assessed valuation has been identified as an important predictor of net interest cost consideration should be given to reducing the existing indebtedness of the school corporation. Where feasible, the debt ratio should not exceed the 20-25 per cent range for favorable interest costs.4. School administrators should assume more responsibility in preparing the prospectus, in the financial planning, and in obtaining the bond rating.5. The study should be replicated every two years to determine if the predictors identified in this study remain consistent with respect to predictability. The data base could be enlarged to include all public school building corporations marketing bonds for the calendar years 1970 through the most recent year data were available.6. A national study should be conducted which could randomly sample school districts throughout the nation, using variables selected from the study, with appropriate adjustments, to determine the strongest national predictor variables of lower net interest cost.7. A study should be conducted which would provide a handbook to assist Indiana school districts in marketing bond issues.

"It is the purpose of this paper to present to the beginning or inexperienced principal a survey of the problem of internal accounting, a brief history of internal accounting, and an examination of the responsibility of a principal in the accountability for extracurricular and internal service activity accounts. Specifically, the purpose of this paper is to acquaint the beginning or inexperienced principal in Florida with his responsibility under the provisions of Florida Law for the proper accounting of extracurricular activity and lunchroom funds"--Introduction. / Typescript. / "August, 1950." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science in Education." / Advisor: H. A. Curtis, Professor Directing Paper. / Includes bibliographical references (leaves 63-66).

The purpose of this study was to provide a descriptive analysis of cooperative purchasing in the public schools in the Commonwealth of Virginia with attention to any effects brought about by enactment of the Virginia Public Procurement Act. Questionnaires were sent to each division superintendent of public schools in Virginia with follow up done on those public school divisions who have or are utilizing cooperative purchasing. The majority (63 percent) of public school divisions in the Commonwealth of Virginia do not utilize cooperative purchasing. Public school divisions utilizing cooperative purchasing are almost universally involved with their local governmental body rather than other school divisions. Saving money is the rationale given for utilizing cooperative purchasing and it is the factor most often named as the major success attained in such an agreement. The bidding requirements and attendant need for specifications enumerated in the Virginia Public Procurement Act resulted in a minority of school divisions electing to employ cooperative purchasing and utilize the State Department of Purchasing and Supply as two means of ensuring compliance with the law. Enactment of the Virginia Public Procurement Act has had a marginal effect on procurement practices by public school divisions in Virginia. Public school superintendents reported that a concern about a potential loss in autonomy was the major reason for not purchasing cooperatively. This was consistent with other studies done on this topic. School divisions most likely to utilize cooperative purchasing are characterized by large enrollments and budgets, the employment of professional full-time purchasing agents, and a superintendent who has had prior experience with cooperative purchasing agreements as well as perceiving enactment of the Virginia Public Procurement Act as a concern. School divisions are utilizing cooperative purchasing despite the absence of the above characteristics cited in the literature as standard requirements. / Ed. D.