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Allen, Richard H. – 1980
A companion document to the three-volume "Higher Education Finance Manual," which is intended to guide those completing the Higher Education General Information Survey (HEGIS) Financial Statistics of Institutions of Higher Education, is presented. While it is based on the data required for 1978-79, the guide can provide guidance in…
Descriptors: Accounting, Compliance (Legal), Educational Finance, Expenditures
Collier, Douglas J.; Allen, Richard H. – 1980
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…
Descriptors: Accounting, Classification, Comparative Analysis, Data Collection
Collier, Douglas J.; Allen, Richard H. – 1980
The second volume of the revised "Higher Education Finance Manual" (HEFM), this data users' guide is oriented to the nonaccountant and describes the kinds of information about postsecondary education that can be derived from institutional financial data. Contents include: a description of fund accounting for higher education, a…
Descriptors: Accounting, Classification, Comparative Analysis, Data Analysis
Collier, Douglas J. – 1980
The results of a 1977 assessment of the value of uniform financial data for the Oregon community college system are described. The utility of both programmatic data and auditable accounting data is also addressed. Business managers, presidents, and governing board chairmen at four community colleges and representatives of six different state…
Descriptors: Accounting, Case Studies, Classification, College Administration