Accession Number : ADA180942
Title : An Analysis of the Accounting System Used for Research Funding at Naval Postgraduate School.
Descriptive Note : Master's thesis,
Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Personal Author(s) : Dunne,Margaret A.
Report Date : MAR 1987
Pagination or Media Count : 176
Abstract : Research has long been funded on a reimbursable basis at NAVPSSCOL. Commencing in FY1988. DoN research will be funded directly. Non-DoN research will be conducted at a budgeted reimbursable level. Altering the funding method requires that changes be made in research cost accounting. This thesis examines the way in which Federal activities receive and account for funds. It then describes the current system used to account for research funds at NAVPGSCOL. The budgetary and accounting implications of direct funding are discussed. An analysis of the research accounting information needs of users is conducted. Lastly, recommendations are made concerning the way in which research funds should be accounted for under direct funding at NAVPGSCOL. Keywords: Theses; RMS(Resources management Systems). (Author)
Descriptors : *ACCOUNTING, *NAVAL BUDGETS, *RESEARCH MANAGEMENT, ACCOUNTING, THESES, UNITED STATES GOVERNMENT, COSTS
Subject Categories : Administration and Management
Distribution Statement : APPROVED FOR PUBLIC RELEASE