Evening journal., 1921-12-31
Will FIND OUT
EDUCATION COST
This is Problems Financial
Officers Of Colleges Are
Working on
A. G. WILKINSON
TALKS ON BUDGET
special to The Evening Journal.

Special to The Evening Journal
NEWARK. Dec. s1.-Arthur q.
Wilkinson business administrator
OF the University OF Delaware has
returned from a convention OF
financial officers OF universities and
colleges OF New England held at
Boston. He was recently elected a
member OF this association and is
also a member OF the Eastern and
Western Associations.
These associations which were
only started during the past few
years are the result OF the complexi-
ties along business lines OF the stu
dent Army Training Corps.
Business Administrator wilkinson
was often consulted at the Boston
conference The budget that he has
installed for the local university was
explained.
One matter that was especially
explained by Mr.. Wilkinson was the
fact that under the budget the Della
ware Legislature will never be called
on again to make up a deficit for
the University OF Delaware.
There were many other matters
discussed at the Boston meeting of
special interest 10 the local institu-
ton. including cost accounting.
Mr. Wilkinson In discussing the
conference today made the following
statement.
When the Universities and col
.T N.. II.1 a a
during the war 10 throw open their
doors 20 the work OF training sol
diers. number OF the institutions
found that their existing systems OF
accounting were unable to take care
OF the many details and provide the
required government reports. As a
result Il was agreed that the neigh
boring university or college had the
same problems and this was the
means OF bringing together business
and financial officers for consulta-
tion. So much help was mutually
gained that the present associations
were formed In the Eastern Hnd New
England States believing that by a
conference and cooperation the
business end OF the university would
be served.
Although these associations are
so recently formed the benefits ob
tained have already been reflected
In a more economical management
OF Affairs and the presentation OF
more lucid reports
"The problems discussed at tbtss
convention cover matters OF para.
mount importance TO all Institutions
OF learning. Studies are made OF
the operation OF dormitories and
dining halls; on the purchasing OF
materials 10 best advantage; on the
buying OF coal and practical tests OF
steam boilers. In order to reduce 70
minimum the cost Of heating
Many other subjects come up foi
discussion that are OF mutual hell
20 members.
Two OF the chief subjects that
are being studied intensely by these
associations at the present time are.
budget problems; 2-coliegs
cost accounting.
Universities and colleges are
agreed that the only safe way te
operate an institution today is boy
budEeting all incomes and expendi'
lures. The cost OF education is per
haps the chief problem that the uni.
versity financial officers are study
ing today. Just as corporation OF
manufacturing concern is anxious
to know the various costs In eaci
operation OF their business. so th'
d educational and financial officers arr
concerned In being able to supp.
detailed Information as to the va
( rious costs of the institution. II vii
b possibly take some little time for tn
I working out of plans TO secure thcs
costs but it s. believed that durinl
the next year this will be DONE