If You Can't Use "Funds," Can You Still Use "Fund Accounting"?

Locklear, Alesa
January 1997
Nonprofit World;Jan/Feb97, Vol. 15 Issue 1, p8
Answers the question on the use of "funds" and "fund accounting" on the financial statements of nonprofit organizations in the United States as explained in the Statement of Financial Accounting Standards (SFAS) Numbers 116 and 117. Definition of fund accounting; Effect of SFAS 116 and 117 on nonprofit accounting; Question on the need to track and report using funds; Question on the need for fund accounting software.


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