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en.wikipedia.org/wiki/Fund_Accounting
•Method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to be used. ...
www.startheregoplaces.com/glossary/
•Method of segregating assets into categories according to restrictions placed on their use by the funding source.
www.uth.tmc.edu/finance/treasury/glossary.htm
•A system of accounting based on separating information into groups which reflect organizational divisions or donor-imposed restrictions.
www.nonprofitsassistancefund.org/pages/glossary
•The accounting system used by the federal government and some universities to identify revenues and expenses according to the source of funds. Separate records are kept for assets donated to an organization and restricted by donors to certain specific purposes or use.
www.erc-assoc.org/manual/bp_ch6_attach6_4.htm
•Fund accounting, used by the University (through the use of Fund Centers, Funds, budgets, and reserves), has three attributes: (1) segregation of funds by purpose or restriction, (2) the incorporation of budgetary controls into the accounts to ensure that expenditure limits are not exceeded, and ...
www.internalaudit.utoronto.ca/resources/glossary.htm
•A method of accounting used in non-profit organizations. For small organizations, it is used to keep track of funds restricted to specific purposes.
www.reallifeaccounting.com/dictionary.asp
•The procedure by which financial resources are classified for accounting and reporting purposes
finance.csumb.edu/site/x7849.xml
•A method of accounting that separates and tracks financial transactions to meet restrictions and reporting requirements imposed by funding sources.
budget.ucdavis.edu/documents/resources/tools-documents/budget-training/glossary-terms.doc
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