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…

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…