TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 13 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 13 - Accounting for not-for-profit organizations. After studying Chapter 13, you should be able to: Distinguish not-for-profit organizations (NFPs) from entities in the governmental and commercial sectors of the . economy, identify the authoritative standards-setting body for establishing GAAP for nongovernmental NFPs, explain financial reporting and accounting for NFPs. | 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 Not-for-Profit Organizations C H A P T E R 13 2 Learning Objectives 13-1 Distinguish not-for-profit organizations (NFPs) from entities in the governmental and commercial sectors of the . economy. 13-2 Identify the authoritative standards-setting body for establishing GAAP for nongovernmental NFPs. 3 1 Learning Objectives 13-3 Explain financial reporting and accounting for NFPs, including required financial statements; classification of net assets; accounting for revenue, gains, and support; accounting for expenses; and accounting for assets. 13-4 Prepare financial statements in accordance with the generally accepted accounting principles governing NFP organizations. 4 1 Defining the Not-for-Profit Sector A not-for-profit .

• Kế toán - Kiểm toán
• Not for profit organizations
• Statement of cash flows
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Financial reporting for governmental
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Accounting for not for profit organizations
• Financial reporting
• 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