Recognition of a critical need for accurate and detailed information to refine the process of budgeting funds for higher education in Utah led to the preparation of this accounting manual for universities and colleges in the state. The manual presents guidelines for the uniform accounting and reporting of financial and statistical data, and is based on the premise that automatic data processing will be used by all institutions on a direct or a time-shared basis for fiscal, budget control, and management and planning purposes. The guidelines closely follow the 3 basic objectives of higher education and provide institutions with the means to report the factual information required in the development of a state master plan. They would enable each college or university administrator to determine (1) the comparative cost of educating an individual student by department or school, level of instruction, and class or section, (2) the cost, by project, of organized research and the amount of state funds included in such costs, (3) the cost of public service provided by the institution, and (4) the profits or losses of auxiliary enterprises. The manual contains descriptions of primary accounting classifications and their sub-areas, instructions or suggestions relating to the preparation of budgets and financial reports on a uniform basis, and guidelines for the development of management information. (WM)