Financial Reporting and Cost Analysis Manual for Day Care Centers, Head Start, and Other Programs [microform] / Jean E. Bedger and Others
- Bib ID:
- 5251254
- Format:
- Book and Microform
- Author:
- Bedger, Jean E
- Online Version:
- https://eric.ed.gov/?id=ED085099
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- Description:
-
- [Washington, D.C.] : Distributed by ERIC Clearinghouse, 1973
- 194 p.
- Summary:
-
This manual is designed to provide fundamental directions for systematic financial reporting and cost analysis for the administrators, accountants, bookkeepers, and staff of day care, Project Head Start, and other programs. The major aims of the manual are to induce day care directors to adopt uniform bookkeeping procedures and to analyze costs according to function. Part I includes some standard bookkeeping practices: a detailed description of a bookkeeping system based on accrual accounting, practice exercises for bookkeeping, and instructions for setting up a general ledger and journal, and cash receipts and cash disbursements journals. Part II covers the strategy for day care cost analysis; guidelines for imputed income and expenses; a means of studying the utilization of time; and instructions for analyzing cost, calculating units of service and calculating the cost per child-hour and per child-year. Worksheets are included. Appendices have outlines of supplementary financial material. (SET)
- Notes:
-
- Availability: Council for Community Services in Metropolitan Chicago, Research Department, 64 East Jackson Blvd., Chicago, IL 60604 ($7.50, Publication No. 4022).
- Sponsoring Agency: Children's Bureau (DHEW), Washington, DC. Div. of Research and Evaluation.
- ERIC Note: For related documents, see ED 060 930 and PS 006 984.
- May also be available online. Address as at 14/8/18: https://eric.ed.gov/
- Reproduction:
- Microfiche. [Washington D.C.]: ERIC Clearinghouse microfiches : positive.
- Subject:
- Other authors/contributors:
- Council for Community Services in Metropolitan Chicago, IL
- Available From:
- ERIC
- Copyright:
-
In Copyright
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Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 2006
Copyright status may not be correct if data in the record is incomplete or inaccurate. Other access conditions may also apply. For more information please see: Copyright in library collections.
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