Literaturnachweis - Detailanzeige
| Autor/in | Jenny, Hans H. |
|---|---|
| Institution | Wooster Coll., OH. |
| Titel | The Consolidated Net Worth of Private Colleges. Recommendation of a Model. |
| Quelle | (1973), (19 Seiten)
PDF als Volltext kostenfreie Datei |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Educational Economics; Educational Finance; Financial Needs; Financial Policy; Higher Education; Models; Private Colleges; School Accounting |
| Abstract | One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement can aid in determining financial strategy. Most colleges and universities are at the same time both richer and poorer than their financial statements suggest. By not expressing their assets in market values they often understate their worth; by not depreciating their fixed assets, they overstate their value. In recent studies operating deficits have been used as an indicator of financial distress and impending institutional doom. The total analysis provided by the Consolidated Net Worth Statement shows that deficits are not necessarily a reliable indicator. The essay points thus to a much broader analysis of financial health or distress than has been the custom until recently. (Author/MJM) |
| Anmerkungen | The College of Wooster, Business Office, Wooster, Ohio ($2.00) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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