TAILIEUCHUNG - Lecture Accounting for governmental and nonprofit entities (16/e): Chapter 4 - Reck, Lowensohn, Wilson

Chapter 4 - Accounting for governmental operating activities - Illustrative transactions and financial statements. After studying Chapter 4, you should be able to: Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels, prepare adjusting entries at year-end and a pre-closing trial balance, prepare closing journal entries and year-end General Fund financial statements,. | Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements Chapter 4 McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objectives After studying Chapter 4, you should be able to: Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels Prepare adjusting entries at year-end and a pre-closing trial balance Prepare closing journal entries and year-end General Fund financial statements 1 Learning Objectives (Cont’d) Account for interfund and intra- and inter-activity transactions Account for transactions of a permanent fund Distinguish between exchange and nonexchange transactions, and define the classifications used for nonexchange transactions 1 Measurement focus: Governmental funds focus on the flow of current financial resources Assets include cash, receivables, marketable securities, .

• Kế toán - Kiểm toán
• Accounting for Governmental
• Nonprofit entities
• Governmental operating activities
• Illustrative transactions
• Financial statements
• Encumbrance accounting
• Not for profit organizations
• Financial reporting for governmental
• 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
• Governmental organizations
• 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
• 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