Three Case Studies in Accounting for Auxiliary Enterprises in Church-related Colleges |
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Page 41
... allocated by various methods . For utilities the method of allocation varies according to the activity . in the main building , heat , light , and water charges must be an apportionment of the invoices for the main building . The basis ...
... allocated by various methods . For utilities the method of allocation varies according to the activity . in the main building , heat , light , and water charges must be an apportionment of the invoices for the main building . The basis ...
Page 42
... allocated to auxiliary enterprises . The allocation is made by a con- sideration of floor space occupied , share of the budget , time spent , and any other factor involved . The schedule on page 43 shows the percentages allocated to the ...
... allocated to auxiliary enterprises . The allocation is made by a con- sideration of floor space occupied , share of the budget , time spent , and any other factor involved . The schedule on page 43 shows the percentages allocated to the ...
Page 94
... allocation in monthly service charges to auxiliary enterprises . A common method of charging direct salary and labor costs from the payroll is also used by all . Insurance and other similar charges are allocated directly from invoices ...
... allocation in monthly service charges to auxiliary enterprises . A common method of charging direct salary and labor costs from the payroll is also used by all . Insurance and other similar charges are allocated directly from invoices ...
Contents
Generally Accepted College Accounting | 9 |
9 | 17 |
Accounting at Anderson College | 30 |
10 other sections not shown
Common terms and phrases
accounting staff Accounts Payable Accounts Receivable Administration Agency Funds allocated amount Anderson College Annuity assets auxiliary enterprises BALANCE SHEET bookstore budget control building business office Campus Village Cash charges to auxiliary chart of accounts classification college accounting College and University College Avenue Committee on Standard Control account cost records credited current funds current income Dale Russell DATE debit Departmental Appropriations Deposit Deposit Accounts depreciation dormitories EARLHAM COLLEGE Endowment Funds Enterprises and Activities equipment Estimated Income Financial Reports food cost Franklin College funds group income and expenditures Indiana indicated inventory Invested in Plant invoices janitorial supplies Laundry Liabilities Loan Funds National Committee Non-Educational Notes Payable operations Panda perpetual inventory plant funds provisions account Punds purchase orders Rent requisitions Salaries Scheps Scholarship Standard Reports STATEMENT OF CURRENT Store Subsidiary appropriations ledger Supplies and Expense Temporary Investments tions Total Trailer Camp transferred Tuition Unappropriated Current Surplus Unexpended Warren Barrett women's residence hall