TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 3 - Jacqueline L. Reck, Suzanne L. Lowensohn

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. | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Governmental Operating Statement Accounts; Budgetary Accounting C H A P T E R 3 2 Learning Objectives 3-1 Describe how operating revenues and expenses related to governmental activities are classified and reported in the government-wide financial statements. 3-2 Distinguish, in governmental funds, between Revenues and Other Financing Sources and between Expenditures and Other Financing Uses. 3-3 Explain how revenues and expenditures are classified in the General Fund and other governmental funds. 3 1 Learning Objectives 3-4 Explain how budgetary accounting contributes to achieving budgetary control over revenues and expenditures, including such aspects as: Recording the annual budget. Accounting for revenues. Accounting for encumbrances and

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• Government wide financial statements
• Governmental funds
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Not for profit organizations
• Financial reporting for governmental
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Budgetary accounting
• Accounting for not for profit organizations
• Financial reporting
• Statement of cash flows
• Financial reporting for state
• Local governments
• Fund accounting
• Revenue funds
• Special revenue funds
• Capital projects
• Debt service
• Permanent funds
• Proprietary funds
• Internal service
• Enterprise funds
• Fiduciary funds
• Agency funds
• Trust funds
• Capital assets
• Long term debt
• Special purpose entities
• Public college financial reports
• Standard setting authority
• Private institutions
• Equity accounts
• Accounting for hospitals
• Health care providers
• The federal government
• Federal accounting standards
• Not for profit accounting
• Governmental entity