TAILIEUCHUNG - Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 1

Chapter 1 "Introduction to governmental and not-for-profit organizations", the goal is for you to learn: Obtain an overview of financial reporting for nonbusiness entities, distinguish between private and public sector organizations, identify the sources of authoritative accounting standards for various public and private sector organizations, define the 11 fund types used by state and local governments. | Essentials of Accounting for Governmental and Not-for-Profit Organizations Chapter 1 Introduction to Governmental and Not-for-Profit Organizations Copyright © 2015 McGraw-Hill Education. All rights reserved. Chapter 1 – Learning Objectives Obtain an overview of financial reporting for nonbusiness entities Distinguish between private and public sector organizations Identify the sources of authoritative accounting standards for various public and private sector organizations Define the 11 fund types used by state and local governments Why Study GNP Accounting? Governments and NFP organizations hire accountants Governments and NFPs engage accountants to perform their audits As citizens and donors we wish to better understand how taxes and charitable donations are used Differences in the GNP Environment Organizational Purposes: Governments exist for the well being of citizens by providing public services, not for the purpose of generating returns to owners. Sources of Revenues: .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• 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
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Not for profit accounting
• Recognizing revenues
• Recognizing expenditures
• 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