The primary goal of the Higher Education Finance Manual project is to assist in higher education decisionmaking as it relates to the need for and the use of financial information. The objectives of this manual are to: (1) provide uniform definitions and procedures for displaying and reporting those financial data used most often in higher…

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…

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…

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…

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…

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…