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ERIC Number: ED524357
Record Type: Non-Journal
Publication Date: 2006
Pages: 126
Abstractor: ERIC
Reference Count: 0
ISBN: ISBN-978-1-5697-2039-4
ISSN: N/A
Essentials of College and University Accounting: A Reference Companion to NACUBO's Online Self-Study Course
National Association of College and University Business Officers (NJ3)
This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting concepts to those in the commercial sector; explains fund accounting and defines activity groups; describes the three main financial statements and their relationship to institutional accounting; discusses basic institutional accounting transactions and their impact on the financial statement; and highlights the differences that result from the application of accounting standards relevant for public and for independent colleges and universities. The guide is designed for staff new to higher education or those acquiring new areas of responsibility and for trustees and other reviewers of college and university financial statements. A glossary is included.
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Books; Guides - Non-Classroom
Education Level: Higher Education; Postsecondary Education
Audience: Support Staff; Policymakers
Language: English
Sponsor: N/A
Authoring Institution: National Association of College and University Business Officers