The finances of higher education can appear complicated to the casual observer. Higher education financing comprises two broad categories: revenue and expenditures. Revenue sources are typically tuition and fees, state appropriations, gift giving, and investment income. Expenditures include compensation, technology, debt service (borrowing costs) and other operating expenses. While the level of revenue and expenditures will vary by institution, the categories and criticality of each are consistent throughout higher education. This course will focus on the significant sources of revenue and expenditure and provide the learner with a solid understanding of how each category can impact the financial condition of the institution.

Part 1

For this Question, examine the financial statement or budget from your institution(Albany state University Albany,Ga) for the last three years, then address the following:

Part 2

Choose one revenue source and one expense item from your analysis in the first discussion and compare it to the chart in the Colleges’ Revenue and Expenses article linked in Resources. Complete the following:

Resources

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