Part of a 13-volume series designed to help Lutheran communities assess the feasibility of starting a Lutheran elementary school and to assist ongoing schools in current operation, this handbook focuses on financial planning and accounting systems for Lutheran schools and congregations. A chart of accounts is presented as the foundation for…

The status of university financial reporting was surveyed as an update of a 1976 survey. Of the 100 financial reports analyzed in 1976, 87 were available in 1980, and 39 additional private college reports were assessed. In addition to comparing 16 financial reporting standards used in reports between 1976 and 1980, public and private university…

Two Oregon schools districts that have been effective in managing their resources are Reedsport, a smaller district and the subject of part 1 of this bulletin; and Beaverton, one of the largest districts in the state, the focus of part 2. The Reedsport district plans the use of its funds based on a goal-setting process in the areas of instruction,…

This report is designed to assist newly independent colleges in the United Kingdom to examine expenditures objectively and critically in order to promote the most effective use of all funds and resources. Chapter 1 looks at: the rationale for cost reduction; the importance of scanning the operating environment as part of developing an overall…