FUND ACCOUNTING BASICS
Sherman Hayes
(Library Director, Solomon R. Baker Library)
Clifford D. Brown
(Clifford D. Brown is Professor of Accountancy, Bentley College, Waltham, Mass.)
377
Abstract
It is a real challenge to summarize a major theoretical system such as fund accounting in two thousand words or less. We accept the challenge and hope to show why library managers should become more familiar with useful accounting practices and terminology, and why they should make the effort to understand fund accounting at all.
Citation
Hayes, S. and Brown, C.D. (1990), "FUND ACCOUNTING BASICS", The Bottom Line, Vol. 3 No. 2, pp. 32-33. https://doi.org/10.1108/eb025227
Publisher
:MCB UP Ltd
Copyright © 1990, MCB UP Limited