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CONCEPTS UNDERLYING ACCOUNTING PRACTICES
DEVELOPMENT AND USE OF BUDGETARY DATA
18 other sections not shown
accounting entities accounting equation accounting practices accounting records Accounts payable agency funds allocated amount balance sheet basis of accounting budget budgetary data capital projects fund Certified Public Accountants changes in fund colleges and universities control account cost current funds Debit debt-service fund December 31 depreciation disposition funds endowment fund equipment Estimated revenues Figure financial reports financial statements fiscal period fixed assets fund accounting Fund balance reserved fund entities fund groups fund resources Funds Cash governmental entity governmental unit health and welfare hospital illustrated included income inflows investments journal entries June 30 liabilities long-term debt ment Model City municipal garage fund nonprofit organizations payment percent plant fund plant replacement property taxes Required Reserve for encumbrances restricted revenues and expenditures self-sustaining funds source and disposition special assessment fund statement of revenues street-maintenance subsidiary ledger tion Total transfers Unreserved fund balance unrestricted funds Vouchers payable welfare agencies