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How University Budgets Work (Higher Ed Leadership Essentials)
Offers a comprehensive look at university budgets, explaining their purpose, structure, and implementation. It covers fundamental accounting principles relevant to higher education finances, including accounts, debits, and credits, as well as different budget types such as operating, capital, and auxiliary budgets. The text explores various budget models, including formula-based and revenue-based approaches, and discusses the role of strategic plans in shaping budgetary decisions. Finally, it examines the practical aspects of budget preparation and implementation, including variance reporting and fiscal year closing procedures, highlighting the power of the budget as a central influence within the academic community.
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Published on 6 months, 3 weeks ago