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Articles 1 - 6 of 6
Full-Text Articles in Business
Federally Assisted Programs Conference, Speech, Wallace E. Olson
Federally Assisted Programs Conference, Speech, Wallace E. Olson
Guides, Handbooks and Manuals
No abstract provided.
Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott
Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott
Woman C.P.A.
No abstract provided.
Interdependence Of Market Risk Measures, Philip L. Cooley, Rodney L. Roenfeldt, Naval K. Modani
Interdependence Of Market Risk Measures, Philip L. Cooley, Rodney L. Roenfeldt, Naval K. Modani
Faculty Publications
No abstract provided.
On Cash Management, Wayne Rogers
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.