Biennial report of the Superintendent of Public Instruction, state of Montana . curacy in comparison, butto draw attention to the fact that there is not a recognizedsystem of cost accounting for schools in general use. In the 74 FIFTEENTH BIENNIAL REPORT county high school lists the costs per pupil per year rangein 1916-17 from $ to $192; in 1917-18, from $88 to $235. In the district high school tables No. 43 at last of reportin 1916-17 from $62 to $; in 1917-18 from $ to$ A proper cost accounting system should include the fol-lowing items: I. Instruction which should in
Biennial report of the Superintendent of Public Instruction, state of Montana . curacy in comparison, butto draw attention to the fact that there is not a recognizedsystem of cost accounting for schools in general use. In the 74 FIFTEENTH BIENNIAL REPORT county high school lists the costs per pupil per year rangein 1916-17 from $ to $192; in 1917-18, from $88 to $235. In the district high school tables No. 43 at last of reportin 1916-17 from $62 to $; in 1917-18 from $ to$ A proper cost accounting system should include the fol-lowing items: I. Instruction which should include salaries ofteachers, or regular and special classes and supervisors. II. Operation of plant, including janitors and engineerssalaries, fuel, lighting, and janitors supplies. III. Books, supplies and incidentals. IV. General administration including superintendentssalary and office expenses, expenses of board meetings, etc. V. Proportionate share of cost of new buildings, ofbuildings in use, of depreciation of plant, and proportionateshare in interest and sinking School garden at the Belt Valley High School. SUPERINTENDENT OF PUBLIC INSTRUCTION 75 Teacher Training Departments in High Schools The 1917 session of the Montana legislature provided forthe establishing of departments for the training of ruralteachers in high schools of the state. Montana is one oftwenty-two states that have taken this progressive step tohelp meet the growing emergency for trained teachers for therural schools. Those who have studied the conditions in Montana can-not doubt that there is a very great need for such depart-ments. (See pp. 26, 27). Of 32 four-year high schoolsreporting, only 72 students of the 1918 graduating class wentdirectly to teaching this fall and only 34 students went tohigher institutions to prepare for the teaching half of those who went to teaching had a years prepa-ration in the teaching training departments of the seven highschools which started th
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