TAILIEUCHUNG - Lecture Accounting for governmental and nonprofit entities (16/e): Chapter 3 - Reck, Lowensohn, Wilson

Chapter 3 - Governmental operating statement accounts; budgetary accounting. After studying Chapter 3, you should be able to: Explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements; distinguish, in governmental funds, between revenues and other financing sources and between expenditures and other financing uses; explain how revenues and expenditures are classified in the General Fund;. | Chapter 3 Governmental Operating Statement Accounts; Budgetary Accounting Learning Objectives After studying Chapter 3, you should be able to: Explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements Distinguish, at the fund level, between revenues and other financing sources and between expenditures and other financing uses Explain how revenues and expenditures are classified in the General Fund 3- 1 Learning Objectives (Cont’d) Explain how budgetary accounting contributes to achieving budgetary control over revenues and expenditures, including such aspects as: Recording the annual budget Accounting for revenues Accounting for encumbrances and expenditures Accounting for allotments Reconciling GAAP and budgetary accounts 3- 1 Learning Objectives (Cont’d) Describe computerized accounting information systems Explain the classification of revenues and expenditures of a public school

• Kế toán - Kiểm toán
• Accounting for Governmental
• Nonprofit entities
• Governmental operating statement accounts
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Not for profit organizations
• Financial reporting for governmental
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Not for profit accounting
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Financial reporting
• Financial reporting standards
• 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