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Governmental entity
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Ebook "Willey GAAP for Governments 2017: Interpretation and application of Generally accepted accounting principles for State and Local Governments" provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year.
657p
tuongnhuoclan
28-11-2023
6
4
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Continued part 1, part 2 of ebook "Audit and accounting guide: Health care entities" provides readers with contents including: the reporting entity and related entities; financial accounting and reporting for managed care services; financial accounting and reporting by continuing care retirement communities; unique considerations of state and local government health care entities; general auditing considerations for governmental health care entities;...
287p
mocthanhdao0210
19-11-2023
8
4
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Chapter 4 - Accounting for governmental operating activities - Illustrative transactions and financial statements. After studying Chapter 4, you should be able to: Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels, prepare adjusting entries at year-end and a pre-closing trial balance, prepare closing journal entries and year-end General Fund financial statements.
51p
lovebychance04
20-05-2021
26
2
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Chapter 1 - Introduction to accounting and financial reporting for Governmental and Not-for-Profit Entities. After studying Chapter 1, you should be able to: Identify and explain the characteristics that distinguish governmental and not-for-profit entities from for-profit entities; identify the authoritative bodies responsible for setting GAAP and financial reporting standards for all governmental and not-for-profit organizations.
39p
lovebychance04
20-05-2021
25
1
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Chapter 2 - Principles of accounting and financial reporting for State and Local Governments. After studying Chapter 2, you should be able to: Explain the nature of the three major activity categories of a state or local government: governmental activities, business-type activities, and fiduciary activities; explain the components of GASB’s integrated accounting and financial reporting model.
23p
lovebychance04
20-05-2021
23
1
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Chapter 3 - Governmental operating statement accounts; budgetary accounting. This chapter explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements; distinguish, in governmental funds, between revenues and other financing sources and between expenditures and other financing uses; explain how revenues and expenditures are classified in the General Fund.
49p
lovebychance04
20-05-2021
21
1
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Chapter 5 - Accounting for general capital assets and capital projects. After studying Chapter 5, you should be able to: Describe the nature and characteristics of general capital assets; account for general capital assets, including: acquisition, maintenance, depreciation, impairment, and disposition; explain the purpose, characteristics, and typical financing sources of a capital projects fund
38p
lovebychance04
20-05-2021
21
1
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Chapter 6 - Accounting for general long-term liabilities and debt service. After studying Chapter 6, you should be able to: Explain what types of liabilities are classified as general long-term liabilities, make journal entries in the governmental activities general journal to record the issuance and repayment of general long-term debt, prepare note disclosures for general long-term debt.
34p
lovebychance04
20-05-2021
20
1
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Chapter 7 - Accounting for the business-type activities of state and local governments. This chapter describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds, distinguish between the purposes of internal service funds and enterprise funds, explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements.
41p
lovebychance04
20-05-2021
22
1
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Chapter 8, accounting for fiduciary activities - agency and trust funds. After studying Chapter 8, you should be able to: Explain how trust and agency funds are used to report on the fiduciary activities of a government, distinguish among agency funds and trust funds (private-purpose, investment, and pension), describe the uses for and characteristics of agency funds.
57p
lovebychance04
20-05-2021
15
1
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Chapter 9 - Financial reporting of state and local governments. After studying Chapter 9, you should be able to: Describe the concepts related to the financial reporting requirements of the GASB reporting model; explain the key concepts and terms used in describing the governmental reporting entity; apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, manner of reporting component units;…
37p
lovebychance04
20-05-2021
25
1
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Chapter 10 - Analysis of governmental financial performance. After studying Chapter 10, you should be able to: Explain the importance of evaluating governmental financial performance, distinguish among and describe key financial performance concepts, identify and describe the contents of a comprehensive annual financial report (CAFR),...
29p
lovebychance04
20-05-2021
15
1
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Chapter 11 - Auditing of governmental and not-for-profit organizations. After studying Chapter 11, you should be able to: Explain the essential elements of financial audits by independent CPAs; explain what is meant by GAGAS, the source of GAGAS, and why and how GAGAS are broader than GAAS; explain the types of audits performed under GAGAS, including financial audits, attestation engagements and performance audits.
44p
lovebychance04
20-05-2021
15
1
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Chapter 12 - Budgeting and performance measurement. After studying Chapter 12, you should be able to: Explain the objectives of budgeting; explain the differences among various budgeting approaches; describe the budgeting process for a state or local government, including the procedures involved in preparing specific types of budgets;...
27p
lovebychance04
20-05-2021
8
1
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Chapter 13 - Accounting for not-for-profit organizations. After studying Chapter 13, you should be able to: Distinguish not-for-profit organizations (NFPs) from entities in the governmental and commercial sectors of the U.S. economy, identify the authoritative standards-setting body for establishing GAAP for nongovernmental NFPs, explain financial reporting and accounting for NFPs.
62p
lovebychance04
20-05-2021
12
1
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Chapter 14 - Not-for-profit organizations - Regulatory, taxation, and performance issues. After studying Chapter 14, you should be able to: Identify oversight bodies and the source of their authority over not-for-profit organizations (NFPs); describe how and why states regulate NFPs; describe not-for-profit incorporation laws, registration, licenses, and tax-exemption;...
33p
lovebychance04
20-05-2021
16
1
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Chapter 15 - Accounting for colleges and universities. After studying Chapter 15, you should be able to: Distinguish between GAAP for public and private colleges and universities (C&Us), describe financial reporting for public and private C&Us, discuss accounting and reporting issues for all C&Us,...
46p
lovebychance04
20-05-2021
12
1
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Chapter 16 - Accounting for health care organizations. After studying Chapter 16, you should be able to: Identify different organizational forms and the related authoritative accounting literature for health care organizations, describe financial reporting for health care organizations, explain unique accounting and measurement issues in health care organizations.
43p
lovebychance04
20-05-2021
15
1
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Chapter 17 - Accounting and reporting for the federal government. After studying Chapter 17, you should be able to: Describe the financial management structure of the federal government, describe the process for establishing GAAP for the federal government, explain the concepts underlying federal accounting and financial reporting, describe government-wide financial reporting for the federal government,...
65p
lovebychance04
20-05-2021
12
1
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Non-Governmental Organizations are considered one of the major actors in the socio-economic development process. The northern countries and international agencies consider them as alternate institutional mechanisms for the transfer of resources to and also for understanding the reality of the developing countries. The southern countries are increasingly taking these entities as an effective vehicle for bringing social transformation, economic advancement, and furthering democratic governance.
8p
nguathienthan1
27-11-2019
17
0
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