Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. The balance sheet, income statement, and cash flow ...
CU has chosen to combine the balance sheet accounts with the restricted current fund reporting on the balance sheet. Since agency funds represent entities external to the institution, all business ...
AndreyPopov / Getty Images Many investors have some understanding of typical financial statements like the balance sheet ... use an accounting system called fund accounting.
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