ERIC Number: ED085099
Record Type: Non-Journal
Publication Date: 1973-Mar
Reference Count: N/A
Financial Reporting and Cost Analysis Manual for Day Care Centers, Head Start, and Other Programs.
Bedger, Jean E.; And Others
This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs according to function. Part I includes some standard bookkeeping practices: a detailed description of a bookkeeping system based on accrual accounting, practice exercises for bookkeeping, and instructions for setting up a general ledger and journal, and cash receipts and cash disbursements journals. Part II covers the strategy for day care cost analysis; guidelines for imputed income and expenses; a means of studying the utilization of time; and instructions for analyzing cost, calculating units of service and calculating the cost per child-hour and per child-year. Worksheets are included. Appendices have outlines of supplementary financial material. (SET)
Descriptors: Accounting, Bookkeeping, Cost Effectiveness, Day Care, Expenditures, Guides, Income, Program Administration, Program Costs, Recordkeeping, Unit Costs
Council for Community Services in Metropolitan Chicago, Research Department, 64 East Jackson Blvd., Chicago, IL 60604 ($7.50, Publication No. 4022)
Publication Type: N/A
Education Level: N/A
Sponsor: Children's Bureau (DHEW), Washington, DC. Div. of Research and Evaluation.
Authoring Institution: Council for Community Services in Metropolitan Chicago, IL.