International Journal of Social Science & Economic Research
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Title:
RATIO ANALYSIS: A TOOL FOR THE ANALYSIS OF UNIVERSITY FUND

Authors:
Jagwinder Singh

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Jagwinder Singh
Research Scholar, Department of Commerce, Dibrugarh University, Assam, India

MLA 8
Singh, Jagwinder. "RATIO ANALYSIS: A TOOL FOR THE ANALYSIS OF UNIVERSITY FUND." Int. j. of Social Science and Economic Research, vol. 4, no. 5, May 2019, pp. 3578-3586, ijsser.org/more2019.php?id=269. Accessed May 2019.
APA
Singh, J. (2019, May). RATIO ANALYSIS: A TOOL FOR THE ANALYSIS OF UNIVERSITY FUND. Int. j. of Social Science and Economic Research, 4(5), 3578-3586. Retrieved from ijsser.org/more2019.php?id=269
Chicago
Singh, Jagwinder. "RATIO ANALYSIS: A TOOL FOR THE ANALYSIS OF UNIVERSITY FUND." Int. j. of Social Science and Economic Research 4, no. 5 (May 2019), 3578-3586. Accessed May, 2019. ijsser.org/more2019.php?id=269.

References
[1]. Annual Accounts of Tezpur Universities from 2006-07 to 2015-16.
[2]. Kumud Chandra Goswami, A Study of the Financial Management of University Finance with special Reference to Gauhati and Dibrugarh University, thesis Phd., Dibrugarh University, 1998.
[3]. M.M. Ansari, "Resource Allocation and Financial Accountability of Universities", University News, Issue 37, 1989, pg 17.
[4]. UGC, annual report 2016-17, Page 78
[5]. UGC, annual report from 2007-08 to 2015-16
[6]. UGC, Annual Report, 2015-16. Pg 135
[7]. V. Natarajan, Inter University Financial Indicators, University News, Monday, May 30, 1994.

Abstract:
Universities need huge funds to provide higher education and to continue its activities in a smooth and systematic manner. UGC is the funding agency for universities and statutory body of the central government. So this paper deals with understanding the funding pattern of the central university and the various sources under which UGC provide financial assistance to the university and also to analyze the expenditure pattern of the university. Ratio analysis as a tool for analyzing the income and expenditure pattern is used under the three funding heads namely Non-Plan, Plan and Earmarked and Friedman Test is used to identify the most important source of fund to the university. From the test it is revealed that the important source of fund is the Plan fund.