Development of precise and usable information on the financial operations of day care centers has been hampered by a lack of definition of types of programs and units of service, and confusion in comparing prices and costs. This article reports on the testing of a system of financial reporting and cost analysis, applied to 29 day care centers and…

This report provides financial information for 1995-96 on 22 church-related, federated, or affiliated colleges, universities or seminaries which receive grants from the provincial government of Ontario, Canada. Data summary tables focus on the following categories: (1) combined revenues and expenses and changes in fund balances; (2) revenue and…

This report provides 1995-96 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…