Students calculate and analyze strategic financial statement ratios referenced by the National
Association of College and University Business Officers (NACUBO) for this service learning project for the Governmental and Not-for-Profit Accounting course.  After the instructor demonstrates the ratio calculation for the students’ own college or university, students calculate ratios for peer, competitive and local institutions. Students found this topic interesting as current “customers” of and potential donors to their own college or university. Many auditors calculate some of these ratios for client institutions as a supplement to the audit report while referring to general benchmark ratios for all institutions. If the college or university’s Controller or Chief Financial Officer wants to compare its institutional ratios to those of competing, local and peer institutions, students provide this analysis as service learning. The project provides an opportunity for students to deepen their understanding of to deepen students’ understanding of the CPA examination topic of college and university reporting while honing analytical, judgement and critical thinking skills.

Benchmark Ratio Analysis Using One's Own College: An Experiential Learning Project for the Governmental and Not-For-Profit Accounting Course.

[Annual Meeting Website](https://aaahq.org/Meetings/2020/Annual-Meeting)

[Benefits for Presenters](https://aaahq.org/Meetings/2020/Annual-Meeting/Presenter-Benefits)

 AAA 2020 Virtual Annual Meeting and Conference on Teaching and Learning

The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich and reputable history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research and a powerful network, ensuring our position as thought leaders in accounting.