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ERIC Number: ED192659
Record Type: RIE
Publication Date: 1980
Pages: 36
Abstractor: N/A
Reference Count: 0
Higher Education Finance Manual: Volume 3. The Source/Use Concept.
Allen, Richard H.; Collier, Douglas J.
The third volume of the revised "Higher Education Finance Manual," this guide describes the principles included in presenting financial information in a format showing where money comes from (sources) and where it goes (uses). Potential analytical applications and limitations of the source/use concept are described, and the application of the standard source/use matrix as a supplementary financial statement and communication tool is examined in detail. Implementation of the source/use concept in terms of collection, compilation, and formatting of data for the standard source use matrix is also addressed. It is suggested that the source-use concept should be viewed as a way to format data and analyze institutional finances, rather than as a specific financial statement. It shows the relationship between the expenditure of institutional monies and the sources of funding for those expenditures. The standard source/use matrix describes current fund operations and expands the "statement of current funds revenues, expenditures, and other changes" by relating particular sources of funds to particular uses. It provides a one-page summary of current institutional financial affairs. (SW)
National Center for Higher Education Management Systems, P.O. Drawer P, Boulder, CO 80302
Publication Type: Guides - Non-Classroom
Education Level: N/A
Audience: N/A
Language: English
Sponsor: National Center for Education Statistics (DHEW), Washington, DC.
Authoring Institution: National Center for Higher Education Management Systems, Boulder, CO.
Identifiers: N/A
Note: For related documents see HE 013 132-133.