| Edition |
2nd ed. |
| Description |
1 online resource (xii, 322 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Note |
Revised edition of: Accounting for librarians and other not-for-profit managers. 1983. |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
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? -- 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Libraries -- United States -- Accounting.
|
|
Libraries. |
|
United States. |
|
Accounting. |
|
Nonprofit organizations -- United States -- Accounting.
|
|
Nonprofit organizations. |
|
Fund accounting -- United States.
|
|
Fund accounting. |
| Genre/Form |
Electronic books.
|
| Added Author |
Smith, G. Stevenson.
Accounting for librarians and other not-for-profit managers.
|
| Cover Title |
Accounting for libraries & other not-for-profit organizations |
| Spine Title |
Accounting for libraries |
| Other Form: |
Print version: Smith, G. Stevenson. Accounting for libraries and other not-for-profit organizations. 2nd ed. Chicago : American Library Association, 1999 083890758X (DLC) 99022476 (OCoLC)40948487 |
| ISBN |
0585369143 (electronic book) |
|
9780585369143 (electronic book) |
|
083890758X (alkaline paper) |
|
