This data providers' guide, the first volume of the revised "Higher Education Finance Manual," comprehensively describes national financial reporting standards, including those prescribed for the Higher Education General Information Survey (HEGIS) reports, and includes the information needed to comply with those standards. General principles of fund accounting for postsecondary education are described, as are each of the main three financial statements (the balance sheet, the statement of changes in fund balances, and the statement of current funds revenues, expenditures, and other changes). The standard revenue reporting categories and the standard expenditure-reporting categories and subcategories are also covered. Also included are a glossary of financial data terms and a look-up table consisting of an alphabetical list of common activities, organizational units, position titles, and types of expenditures, each associated with one or more expenditure categories and one or more subcategories. (SW)