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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.)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 February 1990

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

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