TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 8 - Jacqueline L. Reck, Suzanne L. Lowensohn

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. | 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 Fiduciary Activities – Agency and Trust Funds C H A P T E R 8 2 Learning Objectives 8-1 Explain how trust and agency funds are used to report on the fiduciary activities of a government. 8-2 Distinguish among agency funds and trust funds (private-purpose, investment, and pension). 8-3 Describe the uses for and characteristics of agency funds. 3 1 Learning Objectives 8-4 Explain the activities of and accounting and financial reporting for commonly used agency funds. 8-5 Explain the purpose, accounting, and financial reporting for a cash and investment pool (including an investment trust fund); a private- purpose trust fund; and a pension trust fund. 8-6 Describe accounting for other postemployment benefits plans. 4 2 Fiduciary

• Kế toán - Kiểm toán
• Agency funds
• Trust funds
• Investment pools
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Not for profit organizations
• Financial reporting for governmental
• Fiduciary funds
• Fiduciary activities
• Allergen Bioinformatics
• Recent Trends
• Family Based Studies
• Complex Disorders
• Bioinformatics Software
• Studies on Osteoporosis
• agency services
• credit activity
• bank credit
• capital formally endorsed
• collateral
• capital use
• Gram Negative
• Pathogenic Bacteria
• Antibiotics and Probiotics
• Abuse and Alternatives
• Shrimp Farming
• Aquaculture – Benefits
• Accounting information
• Fund financial statements
• Governmental organizations
• Illustrative transactions
• Financial statements
• Encumbrance accounting
• Financial reporting
• Financial reporting standards
• Local governments
• Required financial statements
• Government wide financial statements
• Governmental funds
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Performance budgeting
• Budgeting governmental
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements
• Operating statement
• Financial analysis
• Required financial reporting
• Federal government