Accounting for libraries and other not-for-profit organizations /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Smith, G. Stevenson
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chicago : American Library Association, 1999.
Edición:2nd ed.
Temas:
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
Acceso en línea:Texto completo

MARC

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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. 
546 |a English. 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Libraries  |z United States  |x Accounting. 
650 0 |a Nonprofit organizations  |z United States  |x Accounting. 
650 0 |a Fund accounting  |z United States. 
650 6 |a Associations sans but lucratif  |z États-Unis  |x Comptabilité. 
650 6 |a Comptabilité par fonds  |z États-Unis. 
650 7 |a LANGUAGE ARTS & DISCIPLINES  |x Library & Information Science  |x Administration & Management.  |2 bisacsh 
650 0 7 |a Fund accounting  |z United States.  |2 cct 
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 
650 7 |a Fund accounting  |2 fast 
650 7 |a Libraries  |x Accounting  |2 fast 
650 7 |a Nonprofit organizations  |x Accounting  |2 fast 
651 7 |a United States  |2 fast 
700 1 |a Smith, G. Stevenson.  |t Accounting for librarians and other not-for-profit managers. 
776 0 8 |i Print version:  |a Smith, G. Stevenson.  |t Accounting for libraries and other not-for-profit organizations.  |b 2nd ed.  |d Chicago : American Library Association, 1999  |z 083890758X  |w (DLC) 99022476  |w (OCoLC)40948487 
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