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Accounting for libraries and other not-for-profit organizations [electronic resource] G. Stevenson Smith.
Detalles de publicación: Chicago American Library Association 1999.Edición: 2nd edDescripción: xii, 322 p. 24 cmTipo de contenido:- 0585369143 (electronic bk.)
- Accounting for libraries [Titulo de lomo]
- Accounting for libraries & other not-for-profit organizations [Título de cubierta]
- 025.11 S648a2 21
- Z683.2.U6 S65 1999eb
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Libro electrónico | Biblioteca de Mayagüez Acceso en línea | Z683.2.U6 S65 1999eb (Navegar estantería(Abre debajo)) | Disponible | 50000003242061 | ||||||||||||||
| Libro electrónico | Biblioteca Encarnación Valdés Colección General bev | 025.11 S648a2 (Navegar estantería(Abre debajo)) | Disponible | 80000002111907 |
Total de reservas: 0
Descripciones mejoradas de Syndetics:
Provides the need-to-knows for working effectively with financial managers and trustees, creating a sound financial system, and maintaining accurate records.
Rev. ed. of: Accounting for librarians and other not-for-profit managers. 1983.
Instrucciones de uso: Recurso electrónico favor presionar sobre el URL disponible en la parte inferior. En caso de dudas favor consulte al Bibliotecario.
Includes bibliographical references and index.
Electronic reproduction. Boulder, Colo. NetLibrary 2001. Available via World Wide Web. Access may be limited to NetLibrary affiliated libraries.
Tabla de contenidos provista por Syndetics
- Preface(p. xi)
- Part 1 The Foundations of Fund Accounting(p. 1)
- 1 Where Are We Headed?(p. 3)
- Who Should Use This Book?(p. 3)
- Why Set Accounting Standards?(p. 5)
- Who Sets Accounting Standards for NFOs?(p. 5)
- What Is Fund Accounting?(p. 7)
- What about Audits?(p. 8)
- Summary(p. 8)
- 2 Those Pesky Debits and Credits(p. 10)
- What's an Asset?(p. 13)
- What's a Liability?(p. 14)
- What's the Fund Balance?(p. 16)
- The Accounting Equation(p. 17)
- Analyzing Debit and Credit Changes in Assets and Liabilities(p. 18)
- Using Transaction Analysis with Assets and Liabilities(p. 19)
- What Are Revenues, Expenses, and Expenditures?(p. 24)
- Analyzing Debit and Credit Changes in Revenue and Expense Accounts(p. 27)
- Using Transaction Analysis with Revenues and Expenses(p. 28)
- Analyzing Transactions, Journalizing, and Posting(p. 33)
- Summary(p. 35)
- 3 Which Accounting System Are We Using?(p. 39)
- Cash Basis versus Accrual Method(p. 39)
- Accrual Basis versus Modified Accrual Method(p. 41)
- Accounting under the Cash, Accrual, and Modified Accrual Systems(p. 47)
- Adjusting Entries(p. 55)
- Financial Statements(p. 59)
- Comparisons between Accrual- and Cash-based Financial Statements(p. 61)
- Modified-Accrual Statements Compared with Cash and Accrual Statements(p. 66)
- Why a Fund Balance Rather Than Net Assets(p. 68)
- Audits of NFOs(p. 70)
- Summary(p. 73)
- 4 Making Budget Dollars Make Sense(p. 78)
- Estimated Revenues and Appropriations(p. 79)
- Estimated Revenues, Revenues, and the Revenue Ledger(p. 89)
- Encumbrances, Reserve for Encumbrances, and Expenditures(p. 92)
- Summary(p. 100)
- 5 End of a Year: Closing Entries(p. 104)
- Closing Temporary Accounts(p. 105)
- Outstanding Encumbrances in Subsequent Year(p. 111)
- Review of the Fund Accounting Cycle(p. 114)
- Summary(p. 115)
- Appendix Closing Accounts with Outstanding Encumbrances(p. 118)
- Part 2 Accounting for the Major Fund Groups(p. 121)
- 6 Introduction to the Twin Funds: The General and Special Revenue Funds(p. 123)
- The Financial Statements(p. 124)
- Combined Statement of Revenues, Expenditures, and Changes in Fund Balances(p. 125)
- The Balance Sheet(p. 127)
- Statement of Revenues, Expenditures, and Changes in Fund Balance--Budget and Actual(p. 132)
- Notes to the Financial Statements(p. 134)
- Summary(p. 141)
- Appendix Using the Accrual Method(p. 142)
- 7 The General Fund and Special Revenue Fund with Journal Entries(p. 150)
- Allotments(p. 150)
- The General Fund(p. 152)
- Special Revenue--State Grant Program(p. 169)
- Summary(p. 171)
- Appendix The Financial Statements(p. 172)
- 8 The Capital Projects Fund and the General Fixed Assets Account Group(p. 178)
- The Capital Projects Fund(p. 179)
- General Fixed Assets Account Group(p. 190)
- Summary(p. 202)
- 9 Endowment and Agency Funds(p. 206)
- The Trust Fund: An Overview(p. 207)
- Trust Fund Financial Statements(p. 209)
- Typical Entries for Trust Funds(p. 220)
- Investment Pools(p. 228)
- Agency Funds(p. 231)
- Summary(p. 233)
- 10 Combined Financial Statements and Analysis of the Results of Performance(p. 235)
- Combined Financial Statements(p. 237)
- Analysis of the Financial Statements(p. 253)
- Financial Ratio Analysis(p. 254)
- Performance Ratio Analysis(p. 261)
- Summary(p. 270)
- Answers to the Exercises(p. 273)
- Glossary(p. 303)
- Index(p. 315)