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UBC Theses and Dissertations

Financial management of an independent school Deegan, Shelagh Joan

Abstract

The financial management of an independent school is considered in the light of public school financial management and practices currently employed in commercial enterprises. Managerial functions, school business management, and school organization are studied as the setting for this financial information system which is a subsystem of the school's total information system. For schools conducted by religious orders a method is proposed to account for the contributed services of the religious, to eliminate any personal expenses of the religious community from the financial reports of the school, and to make these reports comparable with other independent schools. The main areas discussed are budgeting, financial reporting and the accounts, with responsibility accounting and responsibility reporting a feature. The study does not investigate new sources of revenue for the independent school. Its only purpose is to show how resources can be managed effectively and efficiently, assuming funds are available.

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