TAILIEUCHUNG - Ebook Essentials of accounting for governmental and not for profit organizations (10th edition): Part 2

(BQ) Part 2 book "Essentials of accounting for governmental and not for profit organizations" has contents: Accounting for special purpose entities, including public colleges and universities; accounting for private not for profit organizations; accounting for private not for profit organizations; financial reporting by the federal government,.and other contents. | Chapter Eight Government-wide Statements, Fixed Assets, Long-Term Debt Christmas is the time when kids tell Santa what they want and adults pay for it. Deficits are when adults tell government what they want and their kids pay for it. (Richard Lamm, Governor of Colorado, 1975–1987) Deficits mean future tax increases, pure and simple. Deficit spending should be viewed as a tax on future generations, and politicians who create deficits should be exposed as tax hikers. (Ron Paul, ., . House of Representatives from Texas’s 14th district) Apago PDF Enhancer Learning Objectives • Perform the steps necessary to prepare government-wide financial statements, including: • Prepare worksheet entries to convert the governmental fund records to the economic resources measurement focus and the accrual basis of accounting. • Prepare worksheet entries to include internal service funds with governmental activities. • Prepare required schedules reconciling the government-wide and fundbasis financial statements. • Record events and transactions related to general fixed assets and general long-term debt and describe required schedules related to long-term debt. T he focus of Chapters 3 through 7 has been the preparation of fund-basis financial statements. The focus of this chapter is the preparation of the government-wide statements (., Statement of Net Assets and Statement of Activities) and required schedules that reconcile the government-wide and fund-basis financial statements. Our approach is consistent with the practice of most governments. That is, we assume the initial recording of transactions is done at the fund level, using the measurement 220 2/1/10 5:53:24 PM Government-wide Statements, Fixed Assets, Long-Term Debt 221 focus and basis of accounting used for each fund’s statements (current financial resources focus and modified accrual basis for governmental funds and economic resources focus and accrual basis for all others). .

• Kế toán - Kiểm toán
• Profit organizations
• Special purpose entities
• Including public colleges
• Accounting for private
• Financial reporting
• The federal government
• Proprietary accounting
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Accounting for not for profit organizations
• Statement of cash flows
• Not for profit accounting
• Auditing not for profit organizations
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Non Profit organizations
• Owner’s equity business organizations
• Capital fund non profit organizations
• Essentials of accounting
• Local governments
• Special revenue funds
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Governmental entity
• Health care organizations
• Health care providers
• Financial reporting state
• Expenditure cycle
• Interfund transactions
• Preclosing trial balance
• Capital Projects Funds
• Accounting for hospitals
• Financial reporting for state
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Fund accounting
• 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
• Public college financial reports
• Standard setting authority
• Private institutions
• Equity accounts