This revised handbook sponsored by the National Association of College and University Business Officers (NACUBO) is seen as the authoritative reference for higher education administrators because it reflects the consensus of the profession, achieved through systematic and thorough review by hundreds of business officers. The book is divided into six parts: (1) Business Administration in Higher Education; (2) Administrative Management (institutional planning, space management, management information systems, records management, risk management and insurance, sponsored programs, legal services, student financial aid, personnel administration, labor relations); (3) Business Management (purchasing goods and services; auxiliary enterprises; facilities planning, design, and construction; facilities operation and maintenance; safety, security, and transportation); and (4) Fiscal Management (endowments, investments, cash management, institutional budgeting, auditing, determining cost information, indirect costs of sponsored programs); (5) Financial Accounting and Reporting (fundamental concepts, current funds, loans, annuities, plant funds, financial reports, chart of accounts, and illustrative exhibits). An extensive bibliography is included as the sixth section. (LB)