All private colleges and universities make strategic capital investments and consider the use of debt to fund those investments. From the commonplace purchase of photocopiers to the construction of new academic buildings or dormitories, investment decisions that yield long-term financial benefits must follow on the heels of careful analysis. To…

This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…

"Education officials need to furnish leadership in school elections.... An unsuccessful election reduces educational opportunities for students" (Kimbrough and Nunnery, 1971, p. 4). Who can argue with this simple statement? Providing effective leadership, however, is not that easy. Research and practice have yet to yield an election formula that…

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

Value is the benefit derived from an enterprise's assets by its stakeholders. For colleges and universities, value is derived by students, faculty, staff, other knowledge seekers, alumni, donors, suppliers, and stakeholders. They derive value through experiencing the institution's programs, services, knowledge assets, and other resources. This…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

In most school districts, the chief business official is involved in some aspect of a variety of support functions. This book provides 101 ready-made, field-tested computerized templates of applications commonly used in school business administration. The 101 school business applications and corresponding templates are described in the text and…

A primer on financial management for college and university program officers and faculty who have moved from fields other than business into positions of administrative responsibility is presented, stressing that effective financial management of an institution is not only the responsibility of professional financial staff but also of those who…

The school business administration function in the operation of American schools has undergone dramatic changes during the past several years. Changing demographics, high technology, the movement to professionalize school administration, and changes by the legislative and judicial systems have all had significant impact on the character of school…

Some people associate planned giving with fancy trusts and exotic tax plans. The truth is far simpler and more profound. This book provides a comprehensive review of the subject, from the relative simplicity of outright gifts and bequests to the more complex workings of pooled income funds and retained life estates. The author lends a common sense…

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

This book presents human resources issues that will affect the financial management of colleges and universities as they move into the 21st century. It examines how business managers and human resources managers must balance human resources management policies and practices against the financial demands on the institution. It discusses the…

This revised handbook sponsored by the National Association of College and University Business Officers (NACUBO) is seen as the authoritative reference for higher education administrators because it reflects the consensus of the profession, achieved through systematic and thorough review by hundreds of business officers. The book is divided into…

This textbook reviews the principal concerns within each of 13 major responsibility areas in school business administration. The first chapter assesses the political, social, and economic context in which schools function and school administrators work. The role and function of the school business administrator within this context is addressed in…