The key to current funds accounting is a thorough understanding of the proper accounting for revenues. Once the revenue is properly accounted for in the correct fund, and therefore the correct fund ...

Purpose: To provide an overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, Generally Accepted Accounting ...

In the world of investing, however, there is ample evidence that low-cost passive funds that employ an indexing strategy often outperform active management, especially after accounting for fees ...

With one in three accounting firms set to be at least partially owned by private equity funds, it’s likely that changes are coming to the accounting industry. And as new management shakes up how ...