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ERIC Number: ED080039
Record Type: RIE
Publication Date: 1973-May
Pages: 6
Abstractor: N/A
Reference Count: 0
Accounting Principles and Financial Statements.
Robinson, Daniel D.
Professional File, v4 n3 p1-6 May 1973
This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the treatment of total return, categories of current funds revenues/expenditures, coupling financial and statistical information, and greater uniformity among nonprofits. (MJM)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: National Association of College and University Business Officers, Washington, DC.