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An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD include current best practices, GASB pronouncements, and web-based applications. It will be useful to superintendents, school business managers, and principals.
Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs.
A unique resource for both academics and practitioners, School District Budgeting provides a comprehensive look at the resource allocation process, from developing planning guidelines to reporting the results of financial operations. An all-inclusive guide, the book provides theoretical and practical treatments of the entire budget process.
Resource Management for School Administrators is the only comprehensive book covering all school resources--fiscal, facilities and human resources. Each chapter has objectives that are aligned with the new ELCC and ISLCC standards on accreditation. Many of the federal and various state policies and laws are included. Everything you need to know on managing school resources are covered: national and state perspectives, future challenges to funding public education, resource allocation, developing a school district budget, sources of revenue, accounting budgeting and reporting, financial statements, allocating resource for higher student performance, human resource, laws and policies, compensation, facilities and auxiliary services and safety and security. Each chapter contains a comprehensive case study and exercises for easy application. This practical book will be useful to all school leaders who are trying to improve their school resource management.
The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Recognizing that healthcare administrators must be well-versed in financial accounting principles to ensure appropriate financial management decisions for the variety of organizations which they lead, Healthcare Financial Accounting: A Guide for Leaders provides readers with a vital knowledge base. Strategically organized, the text supports a learner's pathway towards the competent creation of valid and reliable financial statements for healthcare organizations. Utilizing both hospital and outpatient organizations as examples, chapters and their related content are organized to support readers' cognitive processes according to Bloom's Taxonomy while infusing a multitude of healthcare operational activities mapped to the financial accounting cycle. This application and chapter sequencing further supports healthcare administration students by preparing them for enrollment in a follow-on healthcare financial management course. The ultimate objective is for the reader to understand the intricacies of the formulation and development of the main financial statements to support their follow-on financial management fiduciary duties. Designed to help future healthcare leaders ultimately engage in sound financial management decisions, Healthcare Financial Accounting is ideal for both undergraduate and graduate courses in healthcare administration.
An update to Financial and Managerial Accounting for School Administrators, Superintendents, School Business Administrators, and Principals. This edition includes current best practices, GASB pronouncements, and Internet (web-based) applications. This book will be useful to superintendents, school business managers, and principals.
This nationally recognized school finance expert has teamed up with a CHOICE award winning author to write a comprehensive book on managing school financial resources to increase student performance. Everything you need to know on school finance are covered: budgeting, planning, school based budgeting, school business management, sources of revenue, facilities, human resources, auxiliary services.
This book will help new administrators (department chairs, directors, deans) understand and become more proficient in their financial management role within the institution. Highly accessible, practitioners will be able to put the book's guidance to immediate use in their work. It is also grounded in the latest knowledge base and filled with examples from across all types of institutions, so that it makes an ideal text for a courses in graduate programs in higher education leadership and administration. Specifically, the book: • provides an understanding of the basics of budgeting and fiscal management in higher education • defines the elements of a budget, the budget cycle, and the steps for creating a budget • suggests ways of avoiding common pitfalls and problems of managing budgets • contains effective strategies for dealing with loss of resources • includes end-of-chapter reflection questions and an expanded glossary of terms Written in plain language this volume provides practical approaches to many complex problems in fiscal management. This new edition of the book contains new information in every chapter reflecting both the most recent developments in higher education and feedback from readers of the earlier edition. The information on the current higher education financial environment has been updated, and the case studies have been revised. Readers will be introduced to Bowen's theory of resources and expenses as an important way to understand budgetary decision making in colleges and universities. Special attention is paid to the use of restricted funds, the budget implications of faculty appointments and the challenges caused by personnel policies for staff. In addition, greater attention is given to development and implementation of repair and replacement programs in auxiliary enterprises. The challenges that arise when budget problems are postponed are also discussed. The volume contains a number of suggestions for practitioners with new budgeting and fiscal responsibilities.