15.4 Auxiliary Assets and Liabilities
15.4.1 Assets
(Last Modified on November 2, 2010)
Assets of auxiliary enterprises may include, but are not limited to:
- Cash on hand
- Petty cash
- Demand deposits
- Accounts receivable
- Prepaid items
- Merchandise inventory
- Investments, buildings
- Equipment
- Facilities
- Any amounts due from other funds
15.4.2 Liabilities
(Last Modified on November 2, 2010)
Liabilities of auxiliary enterprises may include, but are not limited to:
- Accounts payable
- Accrued expenses
- Deposits
- Sales taxes payable
- Deferred revenues
- Any amounts due to other funds
↑ Top