Internal Financial Reporting
Internal Financial Reporting Survey
In July 2004, NACUBO surveyed controllers at member institutions in order to assess current industry practices with regard to internal financial reporting. There were two main areas of focus:
- Interim Financial Statements - unaudited and somewhat similar in scope and format to audited financial statements
- Management Reports - generally both routine and ad hoc reporting on targeted areas of management interest
Results of the survey are now available.
Presentation and Analysis of Financial Management Information, 2nd edition, by Jay D. Kenton An easy-to-follow guide to help your institution prepare and present clear, effective financial management reports that aid decision-making. Learn how to prepare standard reports as well as reports on academic performance, enrollment projections, and auxiliary enterprises--and to leverage this strategic resource. Includes more than 60 sample exhibits to aid your reporting and analysis.
Managerial Analysis and Decision Support: A Guidebook and Case Studies Developed by NACUBO's Accounting Principles Council, this guidebook, written by highly experienced, seasoned college and university leaders, is designed to help you make sense of today's world and provide the right tools to make the right decisions. The book, first published as eBooks, includes chapters on performance measurement, enrollment forecasting, activity-based costing, endowments, budgeting, and data warehousing as well as case studies on cost of space, responsibility center management, performance indicators, and an activity-based costing approach to IT decision making.
Managerial Accounting and Analysis Workshop This NACUBO course presents the core knowledge and tools necessary to understand managerial concepts and to apply those concepts when preparing analyses, studies, and reports for management. Topics such as revenue analysis and modeling, costing theories and issues, budgeting models, performance measurement, capital planning, and debt financing are addressed. Case studies and group discussions add to the personal relevance of the information for analytical professionals.
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