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Download full textAllen, 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
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
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
