University Finances
Accounting and Budgeting Principles for Higher Education| By: | Dean O. Smith |
| Publisher: | Johns Hopkins University Press |
| Print ISBN: | 9781421427256 |
| eText ISBN: | 9781421427263 |
| Edition: | 0 |
| Copyright: | 2019 |
| Format: | Page Fidelity |
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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.