For examples of CU’s financial statements, and how we record revenues and expenses discussed in this chapter, refer to the Office of University Controller’s website on external reporting. Proper fund ...

Anderson is CPA, doctor of accounting, and an accounting and ... funds into accounts that earn interest. Pensions are examples of reserve funds as money is invested on behalf of members and ...

are also capitalized to Investment in Plant Fund as appropriate. Examples of such items include library books, works of art, vehicles, and equipment. For more information, see Financial Guideline — ...

Examples of the actuarial basis of accounting method put to work in a fund might include a trust fund, set up for a public employee retirement system, or a pension fund. When making suggestions ...