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Translate "Chapter 11: Overview of Accounting Systems"
Author: Degenhart, Raymond
Published In: Facilities Management: A Manual for Plant Administration, third edition
Date: 1997
The primary purpose of accounting at colleges and universities is accounting for resources received and used, not determining profits. Sections cover fund accounting, detailing restricted and unrestricted current funds, loan funds, endowment funds, annuity and life income funds, plant funds, and agency funds; cost accounting and reporting, covering classification and concepts; and plant fund accounting systems, including unexpended plant funds, funds for renewal and replacements, funds for retirement of indebtedness, and funds invested in plant. Appendices included financial terms glossary and example of repair and replacement funds guidelines.
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