Literaturnachweis - Detailanzeige
| Autor/inn/en | Allen, Richard H.; Collier, Douglas J. |
|---|---|
| Institution | National Center for Higher Education Management Systems, Boulder, CO. |
| Titel | Higher Education Finance Manual: Volume 3. The Source/Use Concept. |
| Quelle | (1980), (36 Seiten)
PDF als Volltext kostenfreie Datei |
| Beigaben | Tabellen |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Leitfaden; Accounting; Data Analysis; Data Collection; Educational Finance; Expenditures; Guidelines; Higher Education; Income; Matrices; Models; Recordkeeping; School Funds; Specifications; Standards; Statistical Data |
| Abstract | The third volume of the revised "Higher Education Finance Manual," this guide describes the principles included in presenting financial information in a format showing where money comes from (sources) and where it goes (uses). Potential analytical applications and limitations of the source/use concept are described, and the application of the standard source/use matrix as a supplementary financial statement and communication tool is examined in detail. Implementation of the source/use concept in terms of collection, compilation, and formatting of data for the standard source use matrix is also addressed. It is suggested that the source-use concept should be viewed as a way to format data and analyze institutional finances, rather than as a specific financial statement. It shows the relationship between the expenditure of institutional monies and the sources of funding for those expenditures. The standard source/use matrix describes current fund operations and expands the "statement of current funds revenues, expenditures, and other changes" by relating particular sources of funds to particular uses. It provides a one-page summary of current institutional financial affairs. (SW) |
| Anmerkungen | National Center for Higher Education Management Systems, P.O. Drawer P, Boulder, CO 80302 |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2004/1/01 |
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