Education Commons^™

Acct 301: Using Accounting Information — A Peer Review Of Teaching Benchmark Portfolio, Jill Trucke

UNL Faculty Course Portfolios

This benchmark course portfolio documents my process to evaluate and improve student learning in ACCT301, Using Accounting Information. This course is designed for non-accounting majors who desire to have a better understanding of different aspects of accounting that goes beyond the introductory financial and managerial accounting courses. It covers income taxes, financial statement analysis and internal controls. I had four objectives for this benchmark portfolio project:

1. To evaluate the quantity and quality of my assessments and course activities to ensure they are in line with the goals that I have for this course.

2. To ensure my goals are …

How To Raise State Revenue Without Raising Taxes, Christopher R. Bollinger

Issue Brief on Topics Affecting Kentucky’s Economy

A positive relationship exists between educational attainment and earnings, which has been well established in the literature through multiple studies. This, in turn, influences the revenues generated for the state of Kentucky through the personal income tax. We predict even the modest change of increasing Associate’s and Bachelor’s degree holders by 1% would increase revenue by $37 million. Kentucky loses between $300 million and $500 million in state tax revenues every year because our educational attainment is lower than the national average.

Brief Amicus Curiae Of The Honorable Margaret W. Hassan Governor Of The State Of New Hampshire In Support Of The Plaintiffs/Cross-Appellants, Lucy C. Hodder, John M. Greabe

Law Faculty Scholarship

SUMMARY OF ARGUMENT

The Governor confines her argument in this amicus brief to whether the superior court correctly concluded that the education tax credit program enacted under RSA § 77-G violates Article 83 insofar as it permits organizations authorized to receive donations subsidized by the credit to use those donations to fund student scholarships to religious, non-public schools. In the Governor’s view, the superior court’s finding of unconstitutionality was correct.

In its text, structure, and history (including its interpretive history), the New Hampshire Constitution significantly differs from the First Amendment’s Establishment Clause with respect to the question whether revenue generated …

Crabb, Alfred Leland, 1884-1979 (Mss 367), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid and bibliography (click on "Additional Files" below) for Manuscripts Collection 367. Correspondence, book and article manuscripts, and research material of Alfred Leland Crabb, a native of Warren County, Kentucky and later professor at George Peabody College for Teachers in Nashville, Tennessee. The topics of the manuscripts include historical fiction related to Nashville and Bowling Green, biographies of prominent Nashvillians, and articles on all levels of education. Much of the unpublished material is fiction but draws from Crabb's Plum Springs school days and his student experiences at Western Kentucky University.

Nf98-359 The Earned Income Credit: Extra $ If You Qualify, Lisa Ahlberg, Kathy Prochaska-Cue

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact examines the EIC (Earned Income Credit) program, which was created to reduce the tax burden on workers who earn low or moderate incomes.

Cc97-393 Custom Sewing Licenses And Regulations In Nebraska, Carol Thayer, Rose Marie Tondle

University of Nebraska-Lincoln Extension: Historical Materials

This publication lists the various licenses and regulations involved with a custom sewing business in Nebraska. It includes information on starting a business, taxes, labor laws, federal safety labeling laws and copy protection.

Ec97-452 Bed And Breakfast Licenses And Regulations In Nebraska, Carol Thayer, Shirley Niemeyer

University of Nebraska-Lincoln Extension: Historical Materials

This extension circular covers all of the areas (e.g., starting a business, business structure, taxes, labor laws, and other requirements) that a person needs to know when wanting to start up a Bed and Breakfast business. License/regulation, description, cost, and agency and location are discussed within each area.

Nf96-294 Tenants In Common Ownership As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

Tenants in common is a way of sharing ownership of property among two or more persons in which each tenant holds an undivided interest in the property, and the tenants may own interests of differing sizes.

Nf96-293 Joint Tenancy As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

Joint tenancy is a way of sharing ownership among two or more persons in which each joint tenant holds an equal and undivided interest in the property.

Nf96-296 Gifting As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact discusses gifting as an aspect of estate planning.

Nf96-295 A Trust As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact discusses the legal trust, a legal mechanism that separates the responsibility of owning property from the benefits of owning property.

G89-941 Financial Planning Form: Income Statement, Kathleen Prochaska-Cue

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide provides step-by-step directions for completing the included income statement.

What Is an Income Statement?

An income statement shows income and expenses over a period of time, usually a year. Like a motion picture, it also can show the movement of income expenses between net worth statements.

This income statement includes five categories of income (salaries, wages, bonuses; investment income; gifts; borrowed money; and other income), and three categories of expenses (taxes; fixed obligations and financing expense; and living expenses). A space to calculate net income (the amount left after all expenses) concludes this form.

G89-940 Financial Planning Form: Net Worth Statement, Kathleen Prochaska-Cue

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide gives step-by-step instructions for filling out the included net worth statement, sometimes called a balance sheet.

A net worth statement, or balance sheet, is like a snapshot that shows a financial situation at a certain point in time. In simple terms, the net worth sheet shows how much money would be left if everything owned was converted into cash and used to pay off all debts.

The net worth statement includes what is owned (assets) on the left side of the sheet, what is owed to creditors (liabilities) on the right side of the sheet, and the net …

G87-840 Miscellaneous General Fund Revenues In Nebraska, A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. Miscellaneous revenues supplement sales and income taxes.

Although general sales and use taxes and income taxes are the major sources of General Fund revenue for Nebraska state government, significant supplemental revenues come from "miscellaneous" sources.

G84-735 State And Local Government Budgets In Nebraska, A.L. (Roy) Frederick, Michael Lundeen

University of Nebraska-Lincoln Extension: Historical Materials

The last in a series of nine NebGuides on state funding and sources, this publication discusses state and local subdivision budget preparation and implementation.

All levels of government must plan for the future, making decisions about what services to provide and how to pay for them. This process, called budgeting, is often difficult because "worthy causes" exceed available funds.

According to Nebraska law, both the state government and local government subdivisions must establish annual operating budgets. Moreover, certain procedures must be followed in the development of these budgets. The budgeting process is precisely defined to ensure that citizens have an …

G84-727 Financing State And Local Government In Nebraska -- An Overview (Revised March 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication provides an overview of key trends and issues.

Government's primary purpose is to provide public services. In the United States these services are provided by federal, state and local units of government. Sometimes one entity has full responsibility for providing for a common need, as the federal government does for national defense. Often, however, responsibilities are shared, as in public education.

A wide array of public services are provided because citizens have asked for them. Sometimes it is a minority of citizens who have …

Ec72-855 Property Statement And Family Objectives For Estate Planning, Philip A. Henderson, Doug C. Nelson

University of Nebraska-Lincoln Extension: Historical Materials

Family estate planning is a phrase used to describe the acquisition, enjoyment, and disposition of the family's possessions. The estate plan organizes the resources of the family of an effort to provide for the present and future needs of the family and other heirs. A plan which is started early usually has a better chance of accomplishing the desired objectives.

Rb34-71 Effects Of Inflation And Deflation Upon Nebraska Agriculture, 1914 To 1932, H. Clyde Filley

University of Nebraska-Lincoln Extension: Historical Materials

Nebraska farmers prospered during the period which followed the depression of the nineties and preceded the beginning of the World War. To be sure the prosperity was not uniformly distributed either by years or by areas. The corn crop was unusually short in a large portion of the state in 1901 and an almost total failure in many of the southern counties in 1913. Chinch bugs did considerable injury in 1901 and the Hessian fly in 1905 and 1914. There was noticeable damage from insects in some areas in other years. No part of the state, however, suffered from long-continued …