![](images/graphics/blank.gif)
Governmental fund entities
-
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
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.
51p
lovebychance04
20-05-2021
26
2
Download
-
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
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
38p
lovebychance04
20-05-2021
21
1
Download
-
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
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.
57p
lovebychance04
20-05-2021
15
1
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.
604p
thuongdanguyetan04
25-07-2019
33
2
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.
15p
shiwo_ding8
26-06-2019
22
1
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.
37p
shiwo_ding8
26-06-2019
29
1
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!
59p
shiwo_ding1
30-03-2019
21
2
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,...
28p
shiwo_ding1
30-03-2019
28
2
Download
-
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;...
40p
thiendiadaodien_9
24-02-2019
17
1
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,...
58p
thiendiadaodien_9
24-02-2019
24
1
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;…
49p
thiendiadaodien_9
24-02-2019
27
1
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.
37p
thiendiadaodien_9
24-02-2019
28
3
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,...
46p
thiendiadaodien_9
24-02-2019
34
1
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;…
29p
thiendiadaodien_9
24-02-2019
26
1
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.
587p
dien_vi09
27-10-2018
63
2
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.
52p
dangsuynghi
15-03-2013
60
8
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.
0p
dangsuynghi
15-03-2013
51
6
Download
CHỦ ĐỀ BẠN MUỐN TÌM
![](images/graphics/blank.gif)