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California Association of School Business Officials, Sacramento. – 1978
This booklet contains 1977 amendments to the 1976 edition of the "California School Accounting Manual," as adopted by the California State Board of Education. The amendments are designed to 1) clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs, 2) stress the importance of…
Descriptors: Administrator Guides, Educational Finance, Elementary Secondary Education, Guides
Bedger, Jean E.; And Others – 1973
This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs…
Descriptors: Accounting, Bookkeeping, Cost Effectiveness, Day Care
Thomas, Ruth G. – 1975
A system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…
Descriptors: Cost Effectiveness, Educational Equipment, Facility Inventory, Information Storage
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Sellers, William – Research Management Review, 1994
New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…
Descriptors: College Administration, Federal Regulation, Higher Education, Money Management
Learning and Skills Development Agency, London (England). – 2000
The approaches to costing, budgeting, and financial reporting being used in further education (FE) colleges in the United Kingdom as of autumn 2000 were examined through a questionnaire that was circulated to all finance directors in the FE college sector. Approximately one-third of the sector (144 FE colleges) responded. The responding FE…
Descriptors: Accounting, Adult Learning, College Programs, Educational Finance
Collier, Douglas J.; Allen, Richard H. – 1980
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…
Descriptors: Accounting, Classification, Comparative Analysis, Data Analysis
Collier, Douglas J. – 1980
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…
Descriptors: Accounting, Case Studies, Classification, College Administration