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Direct linkWilkinson, William M. – New Directions for Higher Education, 1979
Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)
Descriptors: Accounting, Budgeting, Comparative Analysis, Educational Finance
Download full textHample, Stephen R. – 1979
Nonfaculty salary (instructional support) costs for Montana State University (MSU) are examined with specific reference to the adequacy of the 25 percent nonfaculty salary allowance for other costs. Two concepts are examined: nonfaculty salary expenses within the instruction program (direct instructional support costs) and both direct support…
Descriptors: Accounting, Budgeting, College Faculty, Comparative Analysis
