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National Association of College and University Business Officers (NJ3), 2006
This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…
Descriptors: Financial Audits, Educational Finance, School Accounting, Operating Expenses
Barnes, Michael W.; And Others – 1993
This study sought to determine if private colleges and universities are accurately reporting budgetary data to the Integrated Postsecondary Educational Data System (IPEDS) of the U.S. Department of Education following guidelines issued by the American Institute of Certified Public Accountants (AICPA) and the National Association of College and…
Descriptors: Budgeting, Comparative Analysis, Data Collection, Diversity (Institutional)
Texas State Auditor's Office, Austin. – 1997
An August 1997 report from the Office of the State Auditor, this document contains the results of an enrollment audit of Texas' Public Community and Technical Colleges. It recommends that no adjustments be made to the Public Community and Technical Colleges' 1998-1999 biennial appropriations, due to the fact that the $7.7 million in errors…
Descriptors: Community Colleges, Cost Estimates, Educational Finance, Enrollment