(1) Fund accounting Fund accounting is a practice we were introduced to in Chapter 7.

(2) Although the concept of fund accounting is relatively simple, specific applications of it can be difficult to understand.

(3) Fund accounting management is an indispensable link in the large water diversion projects.

(4) Security Investment Fund accounting insures fund information revealing and has its characteristics and importance compared with regular accounting.

(5) The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.

(6) Their accounts look very different from the nationalized industries because they adopt budgetary accounting and also because they adopt fund accounting.

(7) Let us now examine the published accounts of a simplified local authority to see the effects of adopting fund accounting.

(8) Therefore, we will postpone discussion of them until the section on fund accounting.

(9) For example, one organization might adopt budgetary accounting, cash accounting and fund accounting simultaneously.

(10) While after the collection of supplementary pensions, the corresponding accounting system belongs to the fund accounting.

(11) Drawing on the experiences of American universities's accounting system, we should establish fund accounting mode, choose accrual-basis accounting and broaden financial report contents.

(12) This thesis has given solvents of standard management of fund accounting, problems and solvents of fund and account design and fund control ways in daily accounting.