ERIC Number: ED192659
Record Type: RIE
Publication Date: 1980
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)
Descriptors: Accounting, Data Analysis, Data Collection, Educational Finance, Expenditures, Guidelines, Higher Education, Income, Matrices, Models, Recordkeeping, School Funds, Specifications, Standards, Statistical Data
National Center for Higher Education Management Systems, P.O. Drawer P, Boulder, CO 80302
Publication Type: Guides - Non-Classroom
Education Level: N/A
Sponsor: National Center for Education Statistics (DHEW), Washington, DC.
Authoring Institution: National Center for Higher Education Management Systems, Boulder, CO.
Note: For related documents see HE 013 132-133.