Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 55
... funds , with the exception of the general fund which usually finances a small amount of working capital for ... fund should be classified by source Fund Concepts / Bordner 155.
... funds , with the exception of the general fund which usually finances a small amount of working capital for ... fund should be classified by source Fund Concepts / Bordner 155.
Էջ 58
all expenditures of the general fund or other ex- pendable funds , budgetary accounts should be in- jected into the formal accounting system of each fund , just as in governmental accounting . Accounting principles applicable to ...
all expenditures of the general fund or other ex- pendable funds , budgetary accounts should be in- jected into the formal accounting system of each fund , just as in governmental accounting . Accounting principles applicable to ...
Էջ 59
... funds , but are a result of expenditures there- from . This means that such property assets must be accounted for separately from the resources of the respective appropriated funds to which they are related , in the same manner as fixed ...
... funds , but are a result of expenditures there- from . This means that such property assets must be accounted for separately from the resources of the respective appropriated funds to which they are related , in the same manner as fixed ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York