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Collier, Douglas J.; Mertins, Paul J. – 1975
The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…
Descriptors: Accounting, Budgeting, Budgets, Cost Effectiveness