Higher Education Finance Manual 1975

The Higher Education Finance Manual is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional financial data. As such, it addresses higher education financial data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted financial statements in addition to outlining potential uses for the data contained in those financial statements. This document is consistent with the American Institute of Certified Public Accountants' Audits of Colleges and Universities as amended August 31, 1974, and College and University Business Administration – Administrative Service, published in 1974 by the National Association of College and University Business Officers.

Online Availability

• Download, view and print the report as a pdf file.