The National Association of College and University Business Officers' (NACUBO's) "Guide to Unitizing Investment Pools" addresses the principles and concepts for administering a consolidated investment pool. Unitization is the mechanism by which investment funds are pooled to maximize investment efficiencies and provide information for donors,…

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…

This handbook was developed as a means for self-assessment to assist school business officials in determining the efficiency of the business office's planning, procedures, and operations. It does not include every possible procedure or task performed in the business office. It is intended, rather, as a broad-based checklist of those operations and…

This book examines the profession of the school business administrator within a city school system. It opens with a brief history of school business administration from the 19th century through today. Chapters 1 through 5 examine what school business administrators do, their responsibilities as managers, typical duties, and the educational and…

This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

"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…

As society's fundamental characteristics change, schools and school leaders must be prepared to modify the educational enterprise to meet the new and unique needs of adults and youngsters in the 21st century. To anticipate and control change, the school business manager must be able to project future trends, issues, and challenges. In this volume,…

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…