E-book
Accounting for libraries and other not-for-profit organizations
Record details
- ISBN: 083890758X (alk. paper)
- ISBN: 9780585369143 (electronic bk.)
- ISBN: 0585369143 (electronic bk.)
-
Physical Description:
1 online resource (xii, 322 p.)
remote
electronic resource - Edition: 2nd ed.
- Publisher: Chicago : American Library Association, 1999.
Content descriptions
| General Note: | Rev. ed. of: Accounting for librarians and other not-for-profit managers. 1983. Multi-User. |
| Bibliography, etc. Note: | Includes bibliographical references and index. |
| Formatted Contents Note: | 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. |
| Terms Governing Use and Reproduction Note: | Access restricted by subscription. Access requires VIU IP addresses and is restricted to VIU students, faculty and staff. |
| Source of Description Note: | Description based on print version record. |
Search for related items by subject
| Genre: | Electronic books. |
Electronic resources
- Click here to connect to this title.
