TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 5 - Jacqueline L. Reck, Suzanne L. Lowensohn

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 | 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 Accounting for General Capital Assets and Capital Projects C H A P T E R 5 2 Learning Objectives 5-1 Describe the nature and characteristics of general capital assets. 5-2 Account for general capital assets, including: acquisition, maintenance, depreciation, impairment, and disposition. 5-3 Explain the purpose, characteristics, and typical financing sources of a capital projects fund. 3 1 Learning Objectives 5-4 Prepare journal entries for a typical capital project, both at the fund level and within the governmental activities category at the government-wide level. 5-5 Prepare financial statements for capital projects funds. 4 2 Capital Assets Capital assets include land, buildings, land and building improvements, construction work in .

• Kế toán - Kiểm toán
• Capital projects
• Capital assets
• Capital leases
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Summary of Phd thesis
• Allocation of state budget capital
• State budget capital
• Capital construction investment projects
• Lai Chau province
• General capital assets
• The Comprehensive Urban Development Programme
• Hanoi Capital City
• Socialist Republic of Vietnam
• Pilot Projects
• Sustainable Development
• Preservation of the Ancient Quarter
• Can export credit
• Agencies help fund capital
• Intensive projects
• Emerging industrializing economies
• Applicability in Vietnam
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Debt service
• Finance management
• Fundamentals of finance management
• Capital budgeting
• Identifying embedded options
• Valuing real options in projects
• Evaluating projects
• Financial Appraisal
• project costs
• project investment
• project evaluation
• project management
• technical project management
• project management for small business
• previous infection
• spreads via
• matting and fixation
• fascia and present
• sinus formation
• gingiva or conjunctiva
• Local governments
• The business type activities
• Social capital
• Real estate
• Accessibility to land stock
• Relationship network
• Stock exchange
• Economic development
• Supplemental Information
• Capital Investment
• Mission Statement
• funding support
• Program Activities
• Obama signed
• Calculating Capital
• Delayed Exchanges
• Spanish Population
• Presentation
• Incidence and Survival
• Functionality
• Financial management
• Real options
• Corporate governance
• Fundamental methods
• Financial analysis
• Pitfalls in project appraisal
• Profit organizations
• Financial reporting
• Special revenue funds
• Expenditure cycle
• Interfund transactions
• Preclosing trial balance
• Capital Projects Funds
• Fundamental techniques
• Modern portfolio theory
• Market efficiency
• Capital structure
• Valuing levered projects
• Pricing portfolios
• Finance a quantitative introduction
• A quantitative introduction
• Fundamental concepts
• Permanent funds
• Essentials of accounting for governmental
• Modified accrual