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Utah State Coordinating Council of Higher Education, Salt Lake City. – 1968
Recognition of a critical need for accurate and detailed information to refine the process of budgeting funds for higher education in Utah led to the preparation of this accounting manual for universities and colleges in the state. The manual presents guidelines for the uniform accounting and reporting of financial and statistical data, and is…
Descriptors: Accounting, Budgeting, College Administration, Data Processing
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
Allen, Richard H. – 1980
A companion document to the three-volume "Higher Education Finance Manual," which is intended to guide those completing the Higher Education General Information Survey (HEGIS) Financial Statistics of Institutions of Higher Education, is presented. While it is based on the data required for 1978-79, the guide can provide guidance in…
Descriptors: Accounting, Compliance (Legal), Educational Finance, Expenditures
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
Foster, Emery M. – Bureau of Education, Department of the Interior, 1928
The sections of this report deal with various divisions of the problem of recording and reporting school data. A considerable number of forms representative of good practice have been included in this report. The material in this report should be looked upon by local school systems as the starting point in the development or revision of a system…
Descriptors: Statistical Data, Recordkeeping, Records (Forms), Attendance
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