28 February 2011
This Guide has been commissioned by New JNCHES to help anyone involved in higher education, especially employers' and trade union representatives, understand the technical basis of the annual accounts of higher education institutions (HEIs) and the techniques they use to manage their finances. It explains the main concepts and accountants' jargon you're likely to find in those accounts (or financial statements, as they're more usually known). It will suggest some things to watch for and some ways to judge the financial health of your institution and other institutions.
First published in January 2011 by Universities and Colleges Employers Association (UCEA) in association with the British Universities Finance Directors Group (BUFDG).
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