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University finances : accounting and budgeting principles for higher education /

"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 all...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Smith, Dean O., 1944- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Baltimore, Maryland : Johns Hopkins University Press, 2019.
Temas:
Acceso en línea:Texto completo
Descripción
Sumario:"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."--Provided by publisher
Descripción Física:1 online resource (xv, 405 pages) : illustrations
Bibliografía:Includes bibliographical references and index.
ISBN:9781421427263
1421427265