TAILIEUCHUNG - Lecture Accounting for governmental and nonprofit entities (16/e): Chapter 1 - Reck, Lowensohn, Wilson

Chapter 1 - Introduction to accounting and financial reporting for governmental and not-for-profit entities. After studying Chapter 1, you should be able to: Identify and explain the characteristics that distinguish governmental and not-for-profit entities from for-profit entities; identify the authoritative bodies responsible for setting GAAP and financial reporting standards for all governmental and not-for-profit organizations;. | 1- JACQUELINE L. RECK SUZANNE L. LOWENSOHN EARL R. WILSON Accounting for Governmental & Nonprofit Entities 16/e McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities Learning Objectives After studying Chapter 1, you should be able to: Identify and explain the characteristics that distinguish governmental and not-for-profit entities from for-profit entities Identify the authoritative bodies responsible for setting GAAP and financial reporting standards for all governmental and not-for-profit organizations Contrast and compare the objectives of financial reporting for state and local governments, the federal government, and not-for-profit organizations 1 Learning Objectives (Cont’d) Explain the minimum requirements for general purpose external financial reporting of state and local governments and how they relate to .

• Kế toán - Kiểm toán
• Accounting for Governmental
• Nonprofit entities
• Financial reporting
• Financial reporting for governmental
• Governmental organizations
• Financial reporting standards
• Not for profit organizations
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Accounting for Nonprofit Entities
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Not for profit accounting
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Accounting information
• Fund financial statements
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Accounting for hospitals
• Health care providers
• Fund accounting
• Revenue funds
• Special revenue funds
• Local governments
• Required financial statements
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements