Accounting for libraries and other not-for-profit organizations /:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Chicago :
American Library Association,
1999.
|
| Ausgabe: | 2nd ed. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Revised edition of: Accounting for librarians and other not-for-profit managers. 1983. |
| Beschreibung: | 1 online resource (xii, 322 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 0585369143 9780585369143 |
Internformat
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| 100 | 1 | |a Smith, G. Stevenson. | |
| 245 | 1 | 0 | |a Accounting for libraries and other not-for-profit organizations / |c G. Stevenson Smith. |
| 246 | 1 | 4 | |a Accounting for libraries & other not-for-profit organizations |
| 246 | 1 | 8 | |a Accounting for libraries |
| 250 | |a 2nd ed. | ||
| 260 | |a Chicago : |b American Library Association, |c 1999. | ||
| 300 | |a 1 online resource (xii, 322 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Revised edition of: Accounting for librarians and other not-for-profit managers. 1983. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | 0 | |t The Foundations of Fund Accounting -- |t Where Are We Headed? -- |t Why Set Accounting Standards? -- |t Who Sets Accounting Standards for NFOs? -- |t What Is Fund Accounting? -- |t What about Audits? -- |t Those Pesky Debits and Credits -- |t What's an Asset? -- |t What's a Liability? -- |t What's the Fund Balance? -- |t The Accounting Equation -- |t Analyzing Debit and Credit Changes in Assets and Liabilities -- |t Using Transaction Analysis with Assets and Liabilities -- |t What Are Revenues, Expenses, and Expenditures? -- |t Analyzing Debit and Credit Changes in Revenue and Expense Accounts -- |t Using Transaction Analysis with Revenues and Expenses -- |t Analyzing Transactions, Journalizing, and Posting -- |t Which Accounting System Are We Using? -- |t Cash Basis versus Accrual Method -- |t Accrual Basis versus Modified Accrual Method -- |t Accounting under the Cash, Accrual, and Modified Accrual Systems -- |t Adjusting Entries -- |t Financial Statements -- |t Comparisons between Accrual- and Cash-based Financial Statements -- |t Modified-Accrual Statements Compared with Cash and Accrual Statements -- |t Why a Fund Balance Rather Than Net Assets -- |t Audits of NFOs -- |t Making Budget Dollars Make Sense -- |t Estimated Revenues and Appropriations -- |t Estimated Revenues, Revenues, and the Revenue Ledger -- |t Encumbrances, Reserve for Encumbrances, and Expenditures -- |t End of a Year: Closing Entries -- |t Closing Temporary Accounts -- |t Outstanding Encumbrances in Subsequent Year -- |t Review of the Fund Accounting Cycle -- |t Closing Accounts with Outstanding Encumbrances -- |t Accounting for the Major Fund Groups. |
| 588 | 0 | |a Print version record. | |
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| 650 | 0 | |a Nonprofit organizations |z United States |x Accounting. | |
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| 650 | 6 | |a Comptabilité par fonds |z États-Unis. | |
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| 650 | 0 | 7 | |a Libraries |z United States |x Accounting. |2 cct |
| 650 | 0 | 7 | |a Nonprofit organizations |z United States |x Accounting. |2 cct |
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| 650 | 7 | |a Libraries |x Accounting |2 fast | |
| 650 | 7 | |a Nonprofit organizations |x Accounting |2 fast | |
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| 700 | 1 | |a Smith, G. Stevenson. |t Accounting for librarians and other not-for-profit managers. | |
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocm47010436 |
|---|---|
| _version_ | 1816881595601125376 |
| adam_text | |
| any_adam_object | |
| author | Smith, G. Stevenson |
| author2 | Smith, G. Stevenson |
| author2_role | |
| author2_variant | g s s gs gss |
| author_facet | Smith, G. Stevenson Smith, G. Stevenson |
| author_role | |
| author_sort | Smith, G. Stevenson |
| author_variant | g s s gs gss |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | Z - Library Science |
| callnumber-label | Z683 |
| callnumber-raw | Z683.2.U6 S65 1999eb |
| callnumber-search | Z683.2.U6 S65 1999eb |
| callnumber-sort | Z 3683.2 U6 S65 41999EB |
| callnumber-subject | Z - Books and Writing |
| collection | ZDB-4-EBA |
| contents | 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. |
| ctrlnum | (OCoLC)47010436 |
| dewey-full | 025.1/1 |
| dewey-hundreds | 000 - Computer science, information, general works |
| dewey-ones | 025 - Operations of libraries and archives |
| dewey-raw | 025.1/1 |
| dewey-search | 025.1/1 |
| dewey-sort | 225.1 11 |
| dewey-tens | 020 - Library and information sciences |
| discipline | Allgemeines |
| edition | 2nd ed. |
| format | Electronic eBook |
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| id | ZDB-4-EBA-ocm47010436 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:15:13Z |
| institution | BVB |
| isbn | 0585369143 9780585369143 |
| language | English |
| oclc_num | 47010436 |
| open_access_boolean | |
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| physical | 1 online resource (xii, 322 pages) |
| psigel | ZDB-4-EBA |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | American Library Association, |
| record_format | marc |
| spelling | Smith, G. Stevenson. Accounting for libraries and other not-for-profit organizations / G. Stevenson Smith. Accounting for libraries & other not-for-profit organizations Accounting for libraries 2nd ed. Chicago : American Library Association, 1999. 1 online resource (xii, 322 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Revised edition of: Accounting for librarians and other not-for-profit managers. 1983. 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. Print version record. English. Libraries United States Accounting. Nonprofit organizations United States Accounting. Fund accounting United States. Associations sans but lucratif États-Unis Comptabilité. Comptabilité par fonds États-Unis. LANGUAGE ARTS & DISCIPLINES Library & Information Science Administration & Management. bisacsh Fund accounting United States. cct Libraries United States Accounting. cct Nonprofit organizations United States Accounting. cct Fund accounting fast Libraries Accounting fast Nonprofit organizations Accounting fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Smith, G. Stevenson. Accounting for librarians and other not-for-profit managers. Print version: Smith, G. Stevenson. Accounting for libraries and other not-for-profit organizations. 2nd ed. Chicago : American Library Association, 1999 083890758X (DLC) 99022476 (OCoLC)40948487 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=48162 Volltext |
| spellingShingle | Smith, G. Stevenson Accounting for libraries and other not-for-profit organizations / 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. Libraries United States Accounting. Nonprofit organizations United States Accounting. Fund accounting United States. Associations sans but lucratif États-Unis Comptabilité. Comptabilité par fonds États-Unis. LANGUAGE ARTS & DISCIPLINES Library & Information Science Administration & Management. bisacsh Fund accounting United States. cct Libraries United States Accounting. cct Nonprofit organizations United States Accounting. cct Fund accounting fast Libraries Accounting fast Nonprofit organizations Accounting fast |
| title | Accounting for libraries and other not-for-profit organizations / |
| title_alt | Accounting for libraries & other not-for-profit organizations Accounting for libraries 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. Accounting for librarians and other not-for-profit managers. |
| title_auth | Accounting for libraries and other not-for-profit organizations / |
| title_exact_search | Accounting for libraries and other not-for-profit organizations / |
| title_full | Accounting for libraries and other not-for-profit organizations / G. Stevenson Smith. |
| title_fullStr | Accounting for libraries and other not-for-profit organizations / G. Stevenson Smith. |
| title_full_unstemmed | Accounting for libraries and other not-for-profit organizations / G. Stevenson Smith. |
| title_short | Accounting for libraries and other not-for-profit organizations / |
| title_sort | accounting for libraries and other not for profit organizations |
| topic | Libraries United States Accounting. Nonprofit organizations United States Accounting. Fund accounting United States. Associations sans but lucratif États-Unis Comptabilité. Comptabilité par fonds États-Unis. LANGUAGE ARTS & DISCIPLINES Library & Information Science Administration & Management. bisacsh Fund accounting United States. cct Libraries United States Accounting. cct Nonprofit organizations United States Accounting. cct Fund accounting fast Libraries Accounting fast Nonprofit organizations Accounting fast |
| topic_facet | Libraries United States Accounting. Nonprofit organizations United States Accounting. Fund accounting United States. Associations sans but lucratif États-Unis Comptabilité. Comptabilité par fonds États-Unis. LANGUAGE ARTS & DISCIPLINES Library & Information Science Administration & Management. Fund accounting Libraries Accounting Nonprofit organizations Accounting United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=48162 |
| work_keys_str_mv | AT smithgstevenson accountingforlibrariesandothernotforprofitorganizations AT smithgstevenson accountingforlibrariesothernotforprofitorganizations AT smithgstevenson accountingforlibraries |