A r c h i v e d I n f o r m a t i o n

Methodology for Regulatory Test of Financial Responsibility Using Financial Ratios - December 1997

9 Bibliography

AICPA Industry Audit Guide: Audits of Colleges and Universities by American Institute of Certified Public Accountants; Jersey City, NJ; 1994.

Almanac of Business and Industrial Financial Ratios by Leo Troy, Ph.D.; Prentice Hall; Englewood Cliffs, NJ; 1995.

Audit and Accounting Guide: Audits of Providers of Health Care Services; by American Institute of Certified Public Accountants; CCH; Chicago, IL; 1994.

Industry Norms & Key Business Ratios; Desk-Top Edition 1995-96 by Dun & Bradstreet Information Services; Murray Hill, NJ; 1996.

On Higher Education by Moody?s Investors Service, Perspective, February 20, 1997.

Ratio Analysis in Higher Education by KPMG Peat Marwick LLP; Prager, McCarthy & Sealy; 3rd Edition; 1995.

RMA Annual Statement Studies 1996 by Robert Morris Associates; Philadelphia, PA; 1996.

Statement of Financial Accounting Standards no. 116 by Financial Accounting Standards Board; Norwalk Connecticut; June 1993.

Statement of Financial Accounting Standards no. 117 by Financial Accounting Standards Board; Norwalk Connecticut; June 1993.

Statement of Position 93-7: Reporting on Advertising Costs; by American Institute of Certified Public Accountants; Jersey City, NJ; 1993.

Accounting and Reporting Scholarship Allowances to Tuition and Other Fee Revenues - Higher Education; by National Association of College and University Business Officers Accounting and Principles Council; Washington DC; December, 1996.
-###-

[Appendix]