TY  - JOUR
AB  - 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.
VL  - 3
IS  - 2
SN  - 0888-045X
DO  - 10.1108/eb025229
UR  - https://doi.org/10.1108/eb025229
AU  - Clark Philip M.
PY  - 1990
Y1  - 1990/01/01
TI  - ENCUMBERING FUNDS
T2  - The Bottom Line
PB  - MCB UP Ltd
SP  - 35
EP  - 36
Y2  - 2024/04/25
ER  -