Report of a symposium (General Meeting) at the Annual Conference of the National Association of Independent Schools, February 1969.

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

TECHNIQUES FOR DEVELOPING FINANCIAL AND RELATED COST-EFFECTIVENESS DATA FOR PUBLIC AND PRIVATELY SUPPORTED AMERICAN COLLEGES AND UNIVERSITIES WERE STUDIED TO FORMULATE PRINCIPLES, PROCEDURES, AND STANDARDS FOR THE ACCUMULATION AND ANALYSES OF CURRENT OPERATING COSTS. AFTER SEPARATE ANALYSES OF INSTITUTIONAL PROCEDURES AND REPORTS, ANALYTIC UNITS…

The model developed in this article is intended to help the finance manager of a tuition-supported school make calculated investments of surplus moneys. It is designed to make funds available to pay salaries and bills when needed and to add interest in increasingly larger amounts to the available funds of the school. It assumes that the finance…

This report discusses the quality of the education at the Capitol Page School and suggests ways to improve oversight of the school operation. The Capitol Page School, operated for the Congress by the District of Columbia Public Schools, provides educational instruction to the approximately 150 young men and women serving as pages for the Congress.…

Success for the business administrator depends largely on ability to identify priorities and to direct time, energy, and know-how accordingly. This study attempted to find out the priorities of the tasks of accounting and financial planning for school business administrators and the precise nature of the school business administrator's…

The purpose of the study was to determine the adequacy of the business administration department curricula of the Williamsport Area Community College in meeting the needs of graduates and employers. Graduates from 1969 to 1973 in accounting, management, and secretarial science were surveyed via mail questionnaires on their degree of satisfaction…

This document describes efforts to develop a planning-programing-budgeting system in a Kenosha, Wisconsin, school district of medium size. The PPBS is to be implemented in two phases: (1) an experimental program-oriented budget for the 1970-1971 school year, and (2) a 5-year plan to reevaluate and develop a program structure and program goals for…

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…

Guidelines are presented to assist New York institutions of higher education in classifying building data by means of a uniform system that will be compatible with a similar coding system in use throughout the United States. This facilities inventory manual includes a description of the Higher Education Facilities Comprehensive Planning Program…

The primary goal of the Higher Education Finance Manual project is to assist in higher education decisionmaking as it relates to the need for and the use of financial information. The objectives of this manual are to: (1) provide uniform definitions and procedures for displaying and reporting those financial data used most often in higher…

One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement…

This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…