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| Budgeting | 1 |
| Colleges | 1 |
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| Educational Administration | 1 |
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| Professional File | 1 |
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| Robinson, Daniel D. | 1 |
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Download full textRobinson, Daniel D. – Professional File, 1973
This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…
Descriptors: Budgeting, Colleges, Costs, Educational Administration
