Accounting for libraries and other not-for-profit organizations:
Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Smith, G. Stevenson (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Chicago American Library Association 1999
Ausgabe:2nd ed
Schlagworte:
Online-Zugang:FAW01
FAW02
Volltext
Beschreibung:Revised edition of: Accounting for librarians and other not-for-profit managers. 1983
Paralleltitel: Accounting for libraries & other not-for-profit organizations. - Accounting for libraries
Includes bibliographical references and index
The Foundations of Fund Accounting -- - Where Are We Headed? -- - Why Set Accounting Standards? -- - Who Sets Accounting Standards for NFOs? -- - What Is Fund Accounting? -- - What about Audits? -- - Those Pesky Debits and Credits -- - What's an Asset? -- - What's a Liability? -- - What's the Fund Balance? -- - The Accounting Equation -- - Analyzing Debit and Credit Changes in Assets and Liabilities -- - Using Transaction Analysis with Assets and Liabilities -- - What Are Revenues, Expenses, and Expenditures? -- - Analyzing Debit and Credit Changes in Revenue and Expense Accounts -- - Using Transaction Analysis with Revenues and Expenses -- - Analyzing Transactions, Journalizing, and Posting -- - Which Accounting System Are We Using? -- - Cash Basis versus Accrual Method -- - Accrual Basis versus Modified Accrual Method -- - Accounting under the Cash, Accrual, and Modified Accrual Systems -- - Adjusting Entries -- - Financial Statements -- - Comparisons between Accrual- and Cash-based Financial Statements -- - Modified-Accrual Statements Compared with Cash and Accrual Statements -- - Why a Fund Balance Rather Than Net Assets -- - Audits of NFOs -- - Making Budget Dollars Make Sense -- - Estimated Revenues and Appropriations -- - Estimated Revenues, Revenues, and the Revenue Ledger -- - Encumbrances, Reserve for Encumbrances, and Expenditures -- - End of a Year: Closing Entries -- - Closing Temporary Accounts -- - Outstanding Encumbrances in Subsequent Year -- - Review of the Fund Accounting Cycle -- - Closing Accounts with Outstanding Encumbrances -- - Accounting for the Major Fund Groups
Beschreibung:1 Online-Ressource (xii, 322 pages)
ISBN:0585369143
083890758X
9780585369143

Es ist kein Print-Exemplar vorhanden.

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