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New Studies in Education: Accounting Procedure for Public School Systems


by Fred Engelhardt & Fred Von Borgersrode - 1927

AN attempt is made in this study to indicate the means and methods desirable in transacting the business affairs of institutional homes for children and to formulate a system of financial accounting applicable to the situation.1 The problem of handling the business affairs of such institutions resolves itself into the application of generally accepted business procedures, and the problems of financial accounting involve careful analysis of the types of service and activities in the institutions with provisions for proper accounting records.


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Cite This Article as: Teachers College Record Volume 28 Number 8, 1927, p. 836-837
https://www.tcrecord.org ID Number: 5874, Date Accessed: 9/29/2020 4:46:09 AM

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  • Fred Engelhardt


  • Fred Von Borgersrode


 
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