Documente Academic
Documente Profesional
Documente Cultură
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Accounting for non-profit organizations
Learning Objectives
• Enumerate the steps in the budget process.
• Describe briefly the principles of
responsibility accounting.
• Bottom-up approach
• Zero-based budgeting
1. Budget Call
2. Budget Hearings
3. Presentation to the Office of the President
4. House Deliberations
5. Senate Deliberations
6. Bicameral Deliberations
7. President’s Enactment
9. Allotment
10. Incurrence of Obligations
11. Disbursement Authority