ENCUMBERING FUNDS
Philip M. Clark
(Associate Professor at St. Johns' University, Division of Library and Information Science, Jamaica, New York.)
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Abstract
A financial reporting system tends to follow its own laws of evolution. First, a basic line item expenditure system is created with only major categories reported. Typical examples are: Salaries & Wages, Benefits, Books, Periodicals, AV/Nonprint Materials, Online Services, Programs, Administrative/Professional Services, Supplies, Equipment, Building Maintenance, Equipment Maintenance, Vehicle Operation, Utilities, and Automation.
Citation
Clark, P.M. (1990), "ENCUMBERING FUNDS", The Bottom Line, Vol. 3 No. 2, pp. 35-36. https://doi.org/10.1108/eb025229
Publisher
:MCB UP Ltd
Copyright © 1990, MCB UP Limited