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Accounting for libraries and other not-for-profit organizations /
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Chicago :
American Library Association,
1999.
|
| Edición: | 2nd ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.