TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 15: Managing for results

Chapter 15 - Managing for results. In this chapter, the learning objectives are: Roles of accountants in the management of governmental and not-for-profit organizations; how program budgets overcome limitations of traditional object-classification budgets; the need for, and characteristics of, sound operational objectives; | Chapter 15 Managing for Results © 2016 John Wiley & Sons, Inc. All rights reserved. 1 1 Learning Objectives Roles of accountants in the management of governmental and not-for-profit organizations How program budgets overcome limitations of traditional object-classification budgets The need for, and characteristics of, sound operational objectives Risks of establishing explicit organizational objectives Ways in which program budgets link expenditures to objectives Advantages and disadvantages of program budgets Why it’s important to develop and report measures of service effects and accomplishments Special problems governments and NFPs face in planning and budgeting capital expenditures © 2016 John Wiley & Sons, Inc. All rights reserved. 2 2 Role of Accountants They play multiple roles in entity’s management. There are 4 phases to the process: 1. When social problems arise: area specialists Collect and analyze budgetary and financial information Compare potential costs and benefits .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Managing for results
• Traditional budgets
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Financial reporting
• Financial reporting standards
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Accounting information
• Fund financial statements
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Accounting for hospitals
• Health care providers
• Fund accounting
• Revenue funds
• Special revenue funds
• Local governments
• Required financial statements
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements