Higher Education Finance Manual Series Volume II: Data Users Guide
| Title: | Higher Education Finance Manual Series Volume II: Data Users Guide |
| Author: | Allen, Richard Collier, Douglas J. |
| Date: | 1980 |
| Catalog #: | 2BA330 |
| 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. Written especially to guide the nonaccountant through the complexities of higher-education finance and to help information specialists implement financial information systems based on generally accepted accounting principles. The Data Users’ Guide is at once comprehensive and nontechnical in its description of financial reporting standards. Special features include explanations of: • The principles of fund accounting for higher education in easy-to-understand, nontechnical language • The purposes, format, and limitations of each of the three principal types of financial statements • Institutional and state-level considerations in developing a reporting system based on the HEFM accounting and reporting procedures • The relationship between the HEFM functional expenditure categories and the NCHEMS Program Classification Structure |