The Southwestern Historical Quarterly, Volume 90, July 1986 - April, 1987 Page: 446
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446 Southwestern Historical Quarterly
Use of the investment income of the various research-fellowship funds is restricted to the
provision of specific research assistantships for the Handbook project. The transfers to the
Handbook Project Fund of research-fellowship fund incomes for the years ended August 31,
1986 and 1985, are made in accordance with the funds' restrictions.
NOTE 3-Publications
Contributions toward certain publications are solicited and entered in the Project Fund. In
addition to contributions toward publications, miscellaneous restricted contributions are en-
tered in the Project Fund to establish control over the use of such contributions. Disbursements
for publications are shown in the Publication Fund. Disbursements of Project Fund miscellane-
ous restricted contributions are shown as direct disbursements of the Project Fund.
Publication costs are met by transfers from the Project Fund to the Publication Fund. If the
cost of a specific publication exceeds the contributions received toward that publication, the
resulting deficit is met by disbursements from the Publication Fund. Upon completion of a
specific publication, any contributions in excess of publication costs are transferred from the
Project Fund to the Endowment Fund. All publication sales are entered in the Publication
Fund. For the publications described above, individual publication sales in excess of their re-
spective publication-cost deficits are transferred to the Endowment Fund.
The following schedule presents the effects of the Project Fund activity on the Publication
Fund and Endowment Fund for the fiscal years ended August 31, 1986 and 1985.
Aug. 31, Aug. 31,
1986 1985
Publication costs-Publication Fund:
Deficit from prior years $ 47,994 $ 53,782
Publication costs incurred -o-- 13,683
Costs met by Project Fund o (9,730)
Deficit met by book sales (5,190) (9,741)
Ending deficit met by Publication Fund 42,804 47,994
Book sales-Publication Fund: 13,163 22,483
Less applied to publication costs (5,190go) (9,741)
Less reserve for additional publication
costs on completed books (723) (971)
Less marketing expense (1,086) (2,119)
Book sales transferred to Endowment Fund 6,164 9,652
Book sales in reserve-Publication Fund:
Reserve from prior years 15,375 14,404
Provision for additional publication costs-current year 723 971
Ending book sales in reserve 16,098 15,375
NOTE 4-"Handbook" Project
The Handbook Project Fund was established as a separate accounting entity from the Project
Fund by a resolution of the Executive Council of the Association on June 25, 1983. The ac-
counting procedures for the Handbook Project Fund are the same as the accounting procedures
for the Project Fund.
In addition to contributions received for general Handbook project costs, expendable contri-
butions for specific research assistantships are entered in the Handbook Project Fund.
The following schedule presents the effects of the Handbook Project Fund on the Publication
Fund for the fiscal years ended August 31, 1986 and 1985.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 90, July 1986 - April, 1987, periodical, 1986/1987; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117152/m1/512/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.