TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 15 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 15 - Accounting for colleges and universities. After studying Chapter 15, you should be able to: Distinguish between GAAP for public and private colleges and universities (C&Us), describe financial reporting for public and private C&Us, discuss accounting and reporting issues for all C&Us,. | 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 Colleges and Universities C H A P T E R 15 2 Learning Objectives 15-1 Distinguish between generally accepted accounting principles for public and private colleges and universities. 15-2 Describe financial reporting for public and private colleges and universities. 15-3 Discuss accounting and reporting issues for all colleges and universities, such as accounting for assets, liabilities, and net assets/net position; accounting for revenues and expenses; and accounting for cash flows. 3 1 Learning Objectives 15-4 Journalize transactions and prepare financial statements for private colleges and universities. 15-5 Discuss issues related to colleges and universities, such as planned giving, auditing, and federal financial .

• Kế toán - Kiểm toán
• Operating statements
• Financial reporting standards
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Financial accounting
• Analyzing financial statements
• Financial statements
• Financing activities
• The operating cycle
• The cost of sales
• Financial reporting
• Financial reporting for managers
• Operating activities
• Operating performance
• Statement of cash flows
• Operating transactions
• Operating revenues
• Accounting methods
• Completing the operating cycle
• Equity securities
• Long term liabilities
• Business decisions
• Operating decisions
• The accounting system
• Operating statement
• Financial analysis
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Employee benefits
• International Accounting Standard 19
• The income statement
• Interpreting accounting information
• Making Capital Investment Decisions
• Capital Budgeting and Cash Flows
• Incremental Cash Flows
• Pro Forma Financial Statements
• Operating Cash Flows Replacement Decisions
• Discounted Cash Flow Analysis
• Managerial accounting
• The financial statements
• The accounting information system
• Accrual accounting
• Internal control
• Operating assets
• Financial statement analysis
• Accounting quality
• Forecasting financial statements
• Risk adjusted expected rates
• Financing decisions
• Interpreting sales revenue
• Governmental operating statement accounts
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental operating activities
• Illustrative transactions
• Encumbrance accounting
• Accounting for colleges
• Accounting for universities
• An international approach
• Reporting cash flows
• Corporate liquidity
• Investment ratios
• Earnings management
• Overstating operating performance
• Off balance sheet financing
• Lecture Financial accounting
• Kế toán tài chính
• Complete income statement
• Classifying operating transactions
• Financial statement analysis package
• Preparing a term project
• Balance sheet
• Income statement
• The balance sheet