Higher Education Finance Manual Series Volume I: Data Providers’ Guide
| Title: | Higher Education Finance Manual Series Volume I: Data Providers’ Guide |
| Author: | Allen, Richard Collier, Douglas J. |
| Date: | 1980 |
| Catalog #: | 2BA329 |
| Price: | $ 10.00 |
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| Description: |
The most authoritative reference work in the field of higher-education financial reporting, the three-volume Higher Education Finance Manual (HEFM) series contains all the information needed by institutional and agency staff to produce, understand, and use financial reports. Funded by the National Center for Education Statistics (NCES), HEFM provides a more detailed and comprehensive guide to reporting procedures and formats completely consistent with the generally accepted higher-education accounting principles adopted by the National Association of College and University Business Officers (NACUBO), American Institute of Certified Public Accountants (AICPA), and NCHEMS. Volume I: Data Providers’ Guide Helps college and university staff complete the often difficult task of reporting financial information. The most detailed and comprehensive compendium of accounting definitions for higher education available, the Data Providers’ Guide describes national standards for financial reporting (including those prescribed for HEGIS reports) and the information required to comply with those standards. By using the Data Providers’ Guide, administrators can be assured that their reports will meet the professional standards endorsed by the AICPA, NACUBO, and NCHEMS. Special features include: • A complete, up-to-date description of generally accepted accounting principles for financial reporting • Specific, detailed descriptions of and exemplary formats for each of the three principal types of financial statements (the Balance Sheet; Statement of Changes in Fund Balances; and Statement of Current Funds Revenues, Expenditures, and Other Changes) and a discussion of their compilation, uses, and limitations • An extensive activity look-up table to guide assignment of expenditures to their proper categories and subcategories • A glossary providing detailed definitions of all major financial-reporting and accounting terms The Data Providers’ Guide has been extensively reviewed by scholars and practitioners. “The Data Providers’ Guide...will be a useful reference document for anyone with the responsibility of reporting financial information. It is highly recommended to all with an interest in, and concern about, the uniform reporting of higher-education financial data.” —W. Harold Read, Vice-President Emeritus, University of Tennessee, and former Chairperson, NACUBO Accounting Principles Committee |