|
| << vorige | volgende >> |
Tijdschrift beschrijving
Alle jaargangen van het bijbehorende tijdschrift
Alle afleveringen van het bijbehorende jaargang
Alle artikelen van de bijbehorende aflevering
Details van artikel 4 van 9 gevonden artikelen
| Titel: |
FINANCIAL REPORTING PRACTICES IN ILLINOIS PUBLIC COMMUNITY COLLEGES |
| Auteur: |
Skeadas, Gus J. |
| Verschenen in: |
Community college journal of research and practice |
| Paginering: | Jaargang 10 (1986) nr. 3 pagina's 165-176 |
| Jaar: |
1986 |
| Inhoud: |
Evaluating the efficiency and effectiveness of a given financial entity requires comparisons of two kinds. We must examine current data in light of the historical data of the entity with which we are concerned; and we must assess all such data in relation to that of other, similar, entities. Making the necessary comparisons is not currently possible for Illinois Public Community College Districts because all independent public accounting firms do not prepare their financial reports in the same way. The firms do prepare their financial reports consistently from year to year, but reports are not uniform throughout the industry. This lack of industry-wide uniformity prohibits locally-elected boards, creditors, investors and taxpayers from analyzing a district's financial report and determining its overall financial position. This study points out the need for a financial reporting methodology that allows not only for an accurate determination of a district's past and present success, but also for a reasonable projection of its financial future. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 4 van 9 gevonden artikelen
| << vorige | volgende >> |