Results of a National Association of College and University Business Officers survey concerning tuition discounting policies found that one-third of higher education's stated revenue stream consists of phantom dollars, with less than 10% of students paying published tuition. Data on freshman and other discounting rates, financial aid strategies,…

An approach to fiscal accountability used at Emporia State University (Kansas) demonstrates how a student academic advising center can improve fiscal stability by increasing retention and graduation rates, thereby increasing enrollment-based appropriations. The method links retention and graduation figures and trends for each year and trends in…

The current higher education context for "Campus Financial Systems for the Future," a guide for college administrators that identifies structures and approaches for financial systems adaptable to different needs, is discussed. The guide was developed by the National Association of College and University Business Officers (NACUBO) and the…

A survey of 90 colleges and universities found that 40 percent have internal audit departments. Information on auditor time allocation, salary ranges, departmental independence, and auditor roles and responsibilities was collected. A summary analysis by type of institution (large, small, research, nonresearch, public, independent, four-year,…

Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

Kent State University (Ohio) Regional Campuses have conducted surveys of their applied business associate degree graduates in office management, accounting, business management, and their employers. Responses indicated the need for computer literacy appropriate to the employment situation. In addition, instructors of traditional liberal arts…

Today many community colleges are faced with a multitude of financial problems that threaten the stability of their educational and operational programs. These problems include decreases in funding, rising costs, outdated funding formulas, and volatile enrollment patterns. The extent to which individual community college leaders understand these…

This report presents the results of a U.S. General Accounting Office (GAO) review of lender and Department of Education controls over the accuracy of lender-submitted quarterly billings under the Federal Family Education Loan Program, also known as the guaranteed student loan program. It reports that both lenders and the Department of Education…

This report provides financial information on 22 universities' church-related, federated, or affiliated colleges, universities or seminaries who receive grants from the provincial government of Ontario, Canada. Data tables focus on tables are in the following categories: (1) Combined Revenue and Expense and Changes in Fund Balances; (2) Revenue…

This project intended to determine whether a middle-level employment base existed in manufacturing and service industries in South Australia and to examine current trends and future directions of middle-level (paraprofessional) vocational training. The study used the following methods: literature review; labor market analysis; surveys of…

This prospectus for an accounting course is one of a series of business education position papers/curriculum guides developed for high schools in Connecticut to demonstrate that business courses can be used as part of an integrated academic and vocational curriculum. The guide is organized into the following six sections: (1) business department…

Curriculum materials are provided for courses to be taught in business labs, including typing I, advanced and production typing, office procedures (clerical and secretarial), recordkeeping, accounting I and II, consumer math, and business law. Introductory materials include suggestions for setting up labs and a listing of required and suggested…

This competency-based module uses the Ocean County (New Jersey) Vocational-Technical Schools curriculum-infused model for infusing basic skills instruction into vocational education. The document consists of matrices that describe the relationship of vocational skills to basic communication, mathematics, and science skills within the entrepreneur…

Construction Services is an innovative response to a chronic construction-remodeling problem at Northern Arizona State University. It is an in-house facilities maintenance department designed to address a variety of needs: prevention of construction or remodeling done by individual staff or faculty members without regard for applicable codes;…

Chapter 1 of this manual for school district officials, board members, and students of school administration introduces educational programs, expenditures, and revenues as the three basic considerations of budget making. While chapter 2 discusses major aspects of the general fund budget (resources availabale to finance the school district's…