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http://elar.tsatu.edu.ua/handle/123456789/13688
Title: | Restricted funds-accounting and auditing prroblems |
Authors: | Kardash, V. |
Keywords: | two methods of recording charges;establishing the extent;accounting |
Issue Date: | 2017 |
Publisher: | Літограф |
Series/Report no.: | Європейські мови – 2017: інновації та розвиток: за матеріалами 15 Міжнародної студентської конференції;С. 178-180 |
Abstract: | Institutions generally have followed two methods of recording charges to current restricted funds. Under one method, transfers are made from the current restricted fund to a general fund income account. The amount transferred would be equal to amounts charged to operating expenses that could have been charged to the fund. Under this method, the responsibility of establishing the extent to which a restricted purpose fund has been used is assigned to the accounting department. This method can be applied without difficulty under circumstances where the restrictions are rather general and where such activities are readily disclosed by the operating accounts.. |
URI: | http://elar.tsatu.edu.ua/handle/123456789/13688 |
Appears in Collections: | Публікації студентів |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Тези_Кардаш В..pdf | 251.67 kB | Adobe PDF | View/Open |
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