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Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 5: Recognizing expenditures in governmental funds

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Chapter 5 - Recognizing expenditures in governmental funds. In this chapter, the learning objectives are: Modified accrual basis of accounting for expenditures, difference between accrual and full accrual, accounting for particular expenditures, types of interfund activities and how they are reported, other financing sources and uses, limitations of the fund statement.

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Nội dung Text: Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 5: Recognizing expenditures in governmental funds

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