University Finances: Accounting and Budgeting Principles for Higher Education
English
By (author): Dean O. Smith
An essential and comprehensive guide to university finances.
In University Finances, higher education expert Dean O. Smith
demystifies basic accounting procedures, budgets, debt financing, and financial statements
explores more unusual financial topics, such as methods for calculating fringe benefit rates, bond refunding costs, and indirect cost allocations
shows that the use of university wealth is highly restricted by donors, bondholders, government regulators, and others
answers nuanced questions, like How are USDA formula funds calculated? and Why does the university pursue more and more research funding when it loses money on every grant?
illustrates financial calculations using realistic examples
Some of these explanations are unavailable in print or online to anyone but a handful of professional accountants. Rigorous, detailed, and wide-ranging, University Finances is a unique and powerful resource.
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