Higher Education Finance Manual: Volume 1. Data Providers' Guide.

Autor/inn/en	Collier, Douglas J.; Allen, Richard H.
Institution	National Center for Higher Education Management Systems, Boulder, CO.
Titel	Higher Education Finance Manual: Volume 1. Data Providers' Guide.
Quelle	(1980), (142 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
Schlagwörter	Leitfaden; Nachschlagewerk; Accounting; Classification; Comparative Analysis; Data Collection; Educational Finance; Expenditures; Glossaries; Government School Relationship; Guidelines; Higher Education; Information Needs; National Surveys; Recordkeeping; Research Needs; School Funds; Specifications; Standards; Statistical Data + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Classification system; Klassifikation; Klassifikationssystem; Data capture; Datensammlung; Bildungsfonds; Ausgaben; Glossary; Glossar; Richtlinien; Hochschulbildung; Hochschulsystem; Hochschulwesen; Information need; Informationsbedürfnis; Leistungsnachweis; Forschungsbedarf; Standard
Abstract	This data providers' guide, the first volume of the revised "Higher Education Finance Manual," comprehensively describes national financial reporting standards, including those prescribed for the Higher Education General Information Survey (HEGIS) reports, and includes the information needed to comply with those standards. General principles of fund accounting for postsecondary education are described, as are each of the main three financial statements (the balance sheet, the statement of changes in fund balances, and the statement of current funds revenues, expenditures, and other changes). The standard revenue reporting categories and the standard expenditure-reporting categories and subcategories are also covered. Also included are a glossary of financial data terms and a look-up table consisting of an alphabetical list of common activities, organizational units, position titles, and types of expenditures, each associated with one or more expenditure categories and one or more subcategories. (SW)
Anmerkungen	National Center for Higher Education Management Systems, P.O. Drawer P, Boulder, CO
Erfasst von	ERIC (Education Resources Information Center), Washington, DC