New Council for Advancement and Support of Education (CASE) standards for college and university fund raising establish three key rules for campaign reporting: (1) separation of gifts for featured and unspecified objectives; (2) separation of current from deferred gifts; and (3) disclosure of both face value and discounted present value of…

Project MAP (Model Accounting Plan) is a demographic accounting model for monitoring the transitions of special education students through the school system and after graduation. MAP predicts the students' paths, considering the student's age, handicap, and instructional setting. Discussed are a pilot test and the model's potential benefits and…

The state-of-the-art of financial analysis for academic units within institutions of higher education is evaluated with attention directed to: how the cost of an academic unit is determined, how revenue is identified with academic units, how costs are analyzed, how revenues and expenditures are projected, and how the financial efficiency of an…