TAILIEUCHUNG - Lecture Accounting for governmental and nonprofit entities (16/e): Chapter 7 - Reck, Lowensohn, Wilson

Chapter 7 - Accounting for the business-type activities of state and local governments. After studying Chapter 7, you should be able to: Describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds, distinguish between the purposes of internal service funds and enterprise funds, explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements. | Chapter 7 Accounting for the Business-type Activities of State and Local Governments Learning Objectives After studying Chapter 7, you should be able to: Describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds Distinguish between the purposes of internal service funds and enterprise funds Explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements 1 Learning Objectives (Cont’d) Describe accounting procedures and prepare journal entries and financial statements for an internal service fund Describe accounting procedures and prepare journal entries and financial statements for an enterprise fund Explain special topics in accounting for the business-type activities of state and local governments 2 Reasons for use Enhances management of activities in which goods or services are provided on a

• Kế toán - Kiểm toán
• Accounting for Governmental
• Nonprofit entities
• Business type activities
• Proprietary funds
• Internal service funds
• Enterprise funds
• 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