The Southwestern Historical Quarterly, Volume 91, July 1987 - April, 1988 Page: 582
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Southwestern Historical Quarterly
NOTE 7-Restatement of August 31, I986, Financial Statements
The Association's financial statements for the year ended August 31, 1986, have been re-
stated as follows.
Fund balances previously reported
Addition of Equipment Fund
Handbook Project Fund balance reclassified
as restricted deferred amounts
Removal of Handbook Project Fund work in
progress inventory from the balance sheet
Fund balances reported herein
The Equipment Fund was previously reported as a fixed assets account group, separate
from the Association's balance sheet.
In prior years, restricted contributions for specific Handbook project assistantships were re-
corded, min full, min the Handbook Project Fund. Recognition of the unexpended portion of such
contributions as restricted deferred amounts is discussed min Notes i and 5 to the financial
Cumulative Handbook project costs are presented min Note 6 to the financial statements. The
cumulative costs were reported as work min progress inventory on the Association's balance sheet
in prior years.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 91, July 1987 - April, 1988, periodical, 1987/1988; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101211/m1/654/: accessed September 19, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.