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Accounting

Keep up to date on the latest accounting issues and find valuable resources, including GASB and FASB guidance, news and articles.

Unless otherwise noted, login using your NACUBO credentials to access these materials.

Members Only

COVID-19 Related Accounting Tutorials

College and University Annual Financial Statements

Accounting Advisory Reports

Accounting Comment Letters (Publicly Available)

Accounting Tutorials

Perkins Wind-down Guidance 

Title IV Financial Responsibility Standards (Publicly Available)

NACUBO’s Financial Accounting and Reporting Manual (FARM)

Comprehensive and up-to-date accounting guidance and preferred practice for colleges and universities. FARM is searchable, web-based, and free for NACUBO members only.

In order to access FARM, log into your NACUBO account with your user name (institutional/business email address) and password. If you haven’t set yourself up with a user name and password,create an account in moments here.

Contact

Sue Menditto

Senior Director, Accounting Policy

202.861.2542


News

GASB Releases CARES Act and Coronavirus Technical Bulletin

July 9, 2020

A Technical Bulletin released by GASB on July 2 clarifies the accounting, reporting, and recognition criteria for various program resources under the CARES Act.


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  • July 6, 2020

    GASB Issues Defined Contribution Plan and Component Unit Guidance

    GASB’s Statement 97 exempts defined contribution benefit plans from financial burden and accountability criteria that would lead to reporting in fiduciary fund financial statements.

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  • June 26, 2020

    NACUBO Pushes Back on GASB’s Coronavirus Accounting Proposal

    In a letter to the Governmental Accounting Standards Board, NACUBO supported GASB’s accounting interpretation of CARES Act relief funds but disagreed with its assertion that a global pandemic is neither an unusual nor infrequent occurrence for financial reporting.

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Business Officer

The Business Officer magazine is available at businessofficermagazine.org.

Accounting Principles Council

NACUBO members can contribute, participate and volunteer in many ways.

Workshops

Our professional development programs are designed to deliver the skills, concepts and best practices for success to individuals in the business of higher education.

Upcoming Programs

  • July 13, 2020

    NACUBO 2020 Virtual Annual Meeting: Monday Pass

    July 13, 2020 | 11am-4pm ET | See Schedule for Session Info

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  • July 14, 2020

    NACUBO 2020 Virtual Annual Meeting

    July 13–17, 2020 | See Schedule Below for Full Program Details | All Times Eastern | Sessions 60 Minutes Unless Otherwise Noted

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Research

  • May 29, 2020

    Tuition Discounting Study Glossary

    Definition of key terms in the annual Tuition Discounting Study

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  • May 29, 2020

    NACUBO Tuition Discounting Study

    The annual NACUBO Tuition Discounting Study (TDS) measures the institutional tuition discount rates and other indicators of institutional grant awards to first-time, full-time first year undergraduates and all undergraduates who attend private, nonprofit (independent) colleges and universities.

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Press Release

  • June 17, 2020

    NACUBO Sets Path Forward Through COVID-19 Financial Implications

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  • May 28, 2020

    Ascendium Education Group Awards NACUBO Planning Grant to Advance Student Success Efforts

    To develop an infrastructure for a multi-institution, multi-initiative process focused on student success at colleges and universities, NACUBO has been awarded a $1.1 million planning grant from Ascendium Education Group.

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