TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 13: Colleges and universities

Chapter 13 - Colleges and universities. In this chapter, the learning objectives are: Unique issues faced by colleges and universities at large, different reporting options available to public and private colleges and universities, difference in form and content of reports, how colleges and universities classify revenues and expenses, how tuition and fees are accounted for, how student loans are accounted for, special concerns related to auxiliary enterprises. | Chapter 13 Colleges and Universities © 2016 John Wiley & Sons, Inc. All rights reserved. 1 © Mayra Beltran, Houston Chronicle © Michael Paulsen, Houston Chronicle 1 Thoughts to Ponder: Chapter 13 “When we make college more affordable, we make the American dream more achievable.” William J. Clinton “Education is simply the soul of a society as it passes from one generation to another.” G. K. Chesterson © 2016 John Wiley & Sons, Inc. All rights reserved. 2 2 Learning Objectives Unique issues faced by colleges and universities at large Different reporting options available to public and private colleges and universities Difference in form and content of reports How colleges and universities classify revenues and expenses How tuition and fees are accounted for How student loans are accounted for Special concerns related to auxiliary enterprises © 2016 John Wiley & Sons, Inc. All rights reserved. 3 Overview Two types Public (1,672 public institutions in .

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• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Fund accounting
• Revenue classifications
• 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
• 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
• 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