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Are You Ready To Display Depreciation?
Bosserman, David C. – Business Officer, 2000
Addresses issues raised for public colleges and universities as a result of the Governmental Accounting Standards Board (GASB) requirements concerning inclusion of depreciation on an institution's Statement of Revenues, Expenses, and Changes in Net Assets. Provides a sample impact analysis and financial statements for a hypothetical university to…
Descriptors: Accountability, Accounting, Compliance (Legal), Educational Finance
FASB's Latest Standard: A Look at the Statement of Cash Flows.
Fischer, Mary; Blythe, Joseph C. – Business Officer, 1993
A discussion of the Financial Accounting Standards Board's new accounting standard No. 117, which concerns colleges and universities as nonprofit organizations, looks at new provisions and reporting requirements. Methods for producing the required cash flow statement are outlined, and the use of cash flow ratios is examined. (MSE)
Descriptors: College Administration, Higher Education, Money Management, Nonprofit Organizations
"GASB 35."
Krogen, Janice L.; Goldstein, Larry – Business Officer, 1999
Summarizes highlights of the Government Accounting Standards Board's proposed standard for college and university accounting, known as GASB 35. Topics addressed include enterprise fund financial statements, reporting of state appropriations, segment reporting, effective dates, and infrastructure assets. (MSE)
Descriptors: College Administration, Federal Regulation, Higher Education, Public Colleges
The Budget Connection: The Last Step in the Planning Process.
Barker, Thomas S. – Business Officer, 1997
In order to succeed, a college or university must link its mission and plans to the budget. The statement of cash flow is a useful tool to establish this connection and adjust expenditures when necessary. Financial Accounting Standards Board formats help in preparing statements for planning purposes. An example of cash flow statement use for…
Descriptors: Accounting, Budgeting, College Administration, College Planning
Major Decisions Ahead: Implementing SFAA Nos. 116 and 117.
Williams, Kenneth; Turner, Robert – Business Officer, 1994
Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the…
Descriptors: College Administration, Higher Education, Income, Management Information Systems
Corporate-Like Financial Statements?
Weis, Frederick M. – Business Officer, 1999
A survey of 120 top independent national liberal arts colleges ranked in "U.S. News and World Report" compared the structure of their financial reports to those of publicly held corporations. Results indicate that the colleges' forms strongly resemble those of corporations, but are not as readable as the corporate forms. (MSE)
Descriptors: Business Administration, College Administration, Comparative Analysis, Corporations
A Monthly Checkup: Key Success Indices Track Health of the University of Miami.
Sapp, Mary M.; Temares, M. Lewis – Business Officer, 1992
At the University of Miami, a monthly written report assesses the status of about 120 measures of institutional effectiveness, with an oral report to administrators focusing on a smaller number of currently crucial organizational characteristics. The reports, kept confidential, help administrators monitor organizational progress. (MSE)
Descriptors: College Administration, Evaluation Criteria, Evaluation Methods, Higher Education
Mountains of Work: NACUBO TRA97 Task Force Takes Proactive Stance in Developing Processes, Recommending Changes, and Offering Advice.
Gross, Anne C.; Bachinger, Mary M.; Whalen, Edward L. – Business Officer, 1998
A National Association of College and University Business Officers (NACUBO) task force has developed a process guide, list of policy issues and unsolved questions, and recommendations for colleges and universities to use in complying with the reporting requirements of the Tax Relief Act of 1997, which provides parents of college students with tax…
Descriptors: Administrative Policy, College Administration, Compliance (Legal), Federal Legislation