Governmental fund entities

Xem 1-16 trên 16 kết quả Governmental fund entities
  • Chapter 3 - Governmental operating statement accounts; budgetary accounting. After studying Chapter 3, you should be able to: 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;...

    ppt40p thiendiadaodien_9 24-02-2019 6 0   Download

  • 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;…

    ppt29p thiendiadaodien_9 24-02-2019 13 0   Download

  • 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,...

    ppt58p thiendiadaodien_9 24-02-2019 8 0   Download

  • 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;…

    ppt49p thiendiadaodien_9 24-02-2019 12 0   Download

  • Chapter 7 - Accounting for the business-type activities of state and local governments. After studying Chapter 7, you should be able to: 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.

    ppt37p thiendiadaodien_9 24-02-2019 15 0   Download

  • 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,...

    ppt46p thiendiadaodien_9 24-02-2019 14 0   Download

  • Chapter 18 - Introduction to accounting for state and local governmental units. In order to learn about accounting for state and local governments you must learn a whole new vocabulary – many different funds. In addition, the whole field is experiencing change with the implementation of GASB’s Statement No. 34, which became effective in 2001. The process of changing governmental reporting to make it easier for outsiders to use just makes learning how to do it more difficult!

    ppt59p shiwo_ding1 30-03-2019 12 0   Download

  • It is in compliance with the earnest requests of colleagues and friends that I have embarked on the task of editing a handbook of governmental accounting. Practitioners in the private sector, public administrators, and students in colleges and universities will find this handbook a useful reference. We hope our readers from a diverse range of fields will use it to gain understanding and familiarity with government accounting concepts.

    pdf0p hyperion75 15-01-2013 60 12   Download

  • Chapter 1 "Introduction to governmental and not-for-profit organizations", the goal is for you to learn: Obtain an overview of financial reporting for nonbusiness entities, distinguish between private and public sector organizations, identify the sources of authoritative accounting standards for various public and private sector organizations, define the 11 fund types used by state and local governments.

    ppt37p shiwo_ding8 26-06-2019 13 0   Download

  • Chapter 9 - Accounting for special purpose entities, including public colleges and universities. In this chapter students will be able to: Identify the required financial statements of varying types of special-purpose entities, prepare combined fund-basis/government-wide financial statements for a special purpose entity engaged in a single governmental activity, apply the accrual basis of accounting in the recording of typical transactions of a public college or university.

    ppt15p shiwo_ding8 26-06-2019 5 0   Download

  • Certain developing countries and certain developed countries are especially large debtors to commercial banks and foreign governments. Investment in debt obligations ("Sovereign Debt") issued or guaranteed by governments or their agencies ("governmental entities") of such countries involves a high degree of risk. The governmental entity that controls the repayment of Sovereign Debt may not be able or willing to repay the principal and/or interest when due in accordance with the terms of such debt.

    pdf52p dangsuynghi 15-03-2013 39 5   Download

  • Governmental entities may also be dependent on expected disbursements from foreign governments, multilateral agencies and others abroad to reduce principal and interest arrearage on their debt. The commitment on the part of these governments, agencies and others to make such disbursements may be conditioned on a governmental entity's implementation of economic reforms and/or economic performance and the timely service of such debtor's obligations.

    pdf0p dangsuynghi 15-03-2013 37 5   Download

  • Commonly referred to as the “Yellow Book,” it contains standards for audits of government organizations, programs, activities, and functions, and of governmental funds received by contractors, nonprofit organizations, and other non-government organizations. Revisions are issued as required by the Comptroller General of the U.S. Private, nonprofit organization which has actively supported the advancement of governmental accounting, auditing, and financial reporting since 1906.

    pdf9p taisaovanchuavo 26-01-2013 37 3   Download

  • (bq) part 2 book “advanced financial accounting” has contents: additional consolidation reporting issues, not-for-profit entities, segment and interim reporting, corporations in financial difficulty, governmental entities - introduction and general fund accounting,… and other contents.

    pdf587p dien_vi09 27-10-2018 29 1   Download

  • Chapter 11 - Issues of reporting, disclosure, and financial analysis. In this chapter, the learning objectives are: Conversion of Fund statements to government-wide, why the make-up of a government’s or not-for-profit’s reporting entity is an issue, the criteria that the GASB has established to determine the units that constitute a government’s reporting entity,...

    ppt28p shiwo_ding1 30-03-2019 10 0   Download

  • (BQ) Continued part 1, the document Financial accounting advanced (Eleventh edition): Part 2 has contents: Corporations in financial difficulty, segment and interim reporting, governmental entities - Introduction and general fund accounting, partnerships - Formation, operation, and changes in membership,... and other conetents. Invite you to refer.

    pdf604p thuongdanguyetan04 25-07-2019 14 0   Download



p_strKeyword=Governmental fund entities

nocache searchPhinxDoc


Đồng bộ tài khoản