 A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated...  DHHS Publication No. (OHDS). - 57 페이지1982전체보기 - 도서 정보
 | 98 페이지
...Retirement of Term Bonds 1 00,000 Term Bonds Payable 100,000 9.8 The Nature of Fund Accounting A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equities or balances... | |
 | Jack Rabin - 1992 - 758 페이지
...resources in accordance with the restrictions on their use. In another usage, a fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
 | Fred Thompson, Mark T. Green - 1998 - 696 페이지
...spent from funds. As a result, resources are not considered to be fungible. A fund is defined as: ... a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
 | Kuo-Tsai Liou - 2001 - 818 페이지
...systems would continue to be organized and operated on a fund hasis. The committee defined -A fund as "an independent fiscal and accounting entity with...which are segregated for the purpose of carrying on speciric activities or attaining certain objectives in accordance with special regulations. restrictions.... | |
 | Alan W. Steiss, Emeka O. Nwagwu - 2001 - 426 페이지
...financial statements. The National Council on Governmental Accounting (NCGA) has defined a fund as: a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - 842 페이지
...systems should provide information that permits reporting on a fund basis. A "fund" is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
 | Warren Ruppel - 2004 - 290 페이지
...entitled "Governmental Accounting and Financial Reporting Principles," as follows: A fund is defined as a fiscal and accounting entity with a selfbalancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
 | Arthur J. Townley, June H. Schmieder-Ramirez, Lillian Biermann Wehmeyer - 2005 - 252 페이지
...part-time position by the number of work hours required in a corresponding full-time position. Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances,... | |
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