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Bosserman, David C.; Fischer, Mary – Business Officer, 2000
Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…
Descriptors: Accounting, Compliance (Legal), Data Analysis, Data Collection
Council for Advancement and Support of Education, Washington, DC. – 1998
This report presents results of a survey of fund raising activities of 181 colleges and universities in North America during 1996-97. The survey was based on standards developed by the Council for Advancement and Support of Education (CASE). The data are presented in two parts. First, summaries of the reported data, broken down into eight…
Descriptors: Accounting, Data Collection, Educational Finance, Fund Raising
Moll, Emmett J. – 1982
The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…
Descriptors: Budgeting, Classification, Data Collection, Elementary Secondary Education

Chabotar, Kent John – Urban Education, 1987
Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)
Descriptors: Budgets, Cost Effectiveness, Data Collection, Educational Finance
Allen, Richard H.; Collier, Douglas J. – 1980
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…
Descriptors: Accounting, Data Analysis, Data Collection, Educational Finance
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)
Collier, Douglas J.; Allen, Richard H. – 1980
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…
Descriptors: Accounting, Classification, Comparative Analysis, Data Collection
Samuelson, Everett V., Comp.; Tankard, George G., Jr., Comp.; Pope, Hoyt, W., Comp. – Office of Education, US Department of Health, Education, and Welfare, 1959
This handbook is a guide to accounting for school activity funds. It is designed for use by individual schools and school systems throughout the United States. The project was undertaken to meet the increasing concern of State and local school officials and the general public for safe ands economical handling of school activity money which amounts…
Descriptors: Educational History, Income, Administrative Policy, Standards
Office of Student Financial Assistance (ED), Washington, DC. – 1997
This training guide for financial aid staff explains the process of direct loan reconciliation and suggests appropriate cash management accounting practices. Chapter 1 explains the importance of cash management, the role of data matching, and reviews basic reconciliation concepts and terms and direct loan reporting requirements. Chapter 2 reviews…
Descriptors: Accounting, Data Collection, Data Conversion, Delivery Systems
Reason, Paul L., Comp.; Tankard, George G., Jr., Comp. – Office of Education, US Department of Health, Education, and Welfare, 1959
This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…
Descriptors: Educational History, Guides, School Accounting, Educational Finance
United States Bureau of Education, Department of the Interior, 1912
The committee on uniform records and reports has, since the last meeting of the department, continued its work along the lines indicated in the preliminary report submitted at that meeting. That progress has been made is indicated by statistics which were gathered by the United States Bureau of Education showing that 216 cities are now using the…
Descriptors: Educational History, School Business Officials, Urban Schools, School Accounting
Putnam, John F., Comp.; Tankard, George G., Jr., Comp. – Office of Education, US Department of Health, Education, and Welfare, 1964
This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of…
Descriptors: Educational History, Guides, School Accounting, Recordkeeping
Reason, Paul L., Comp.; White, Alpheus L., Comp. – Office of Education, US Department of Health, Education, and Welfare, 1957
This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational…
Descriptors: Educational History, Guides, Glossaries, Definitions
Illinois Occupational Skill Standards and Credentialing Council, Carbondale. – 2000
This document, which is intended as a guide for work force preparation program providers, details the Illinois occupational skill standards for programs preparing students for employment in occupations in the court reporter/captioner cluster. The document begins with a brief overview of the Illinois perspective on occupational skill standards and…
Descriptors: Academic Standards, Accounting, Advisory Committees, Behavioral Objectives