Title Accounting for libraries and other not-for-profit organizations / G. Stevenson Smith

Edition 2nd ed Published Chicago : American Library Association, 1999

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Description 1 online resource (xii, 322 pages) Contents 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 Notes Revised edition of: Accounting for librarians and other not-for-profit managers. 1983 Bibliography Includes bibliographical references and index Notes English Print version record Subject Libraries -- United States -- Accounting Nonprofit organizations -- United States -- Accounting Fund accounting -- United States LANGUAGE ARTS & DISCIPLINES -- Library & Information Science -- Administration & Management. Fund accounting -- United States. Libraries -- United States -- Accounting. Nonprofit organizations -- United States -- Accounting. Fund accounting Libraries -- Accounting Nonprofit organizations -- Accounting United States Form Electronic book Author Smith, G. Stevenson. Accounting for librarians and other not-for-profit managers ISBN 0585369143 9780585369143

Other Titles Accounting for libraries & other not-for-profit organizations Accounting for libraries

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