TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 5: Recognizing expenditures in governmental funds

Chapter 5 - Recognizing expenditures in governmental funds. In this chapter, the learning objectives are: Modified accrual basis of accounting for expenditures, difference between accrual and full accrual, accounting for particular expenditures, types of interfund activities and how they are reported, other financing sources and uses, limitations of the fund statement. | Chapter 5 Recognizing Expenditures in Governmental Funds © 2016 John Wiley & Sons, Inc. All rights reserved. 1 Image from: 1 Thoughts to Ponder: Chapter 5 “The same prudence which in private life would forbid our paying our own money for unexplained projects, forbids it in the dispensation of public moneys.” - President Thomas Jefferson “It is your tax which pays for public spending. The government have no money of their own. There is only taxpayers’ money.” - Margaret Thatcher “Hence as a private man has a right to say what wages he will give in his private affairs, so has a Community to determine what they will give and grant of their substance for the Administration of public affairs.” - Samuel Adams © 2016 John Wiley & Sons, Inc. All rights reserved. 2 Learning Objectives Modified accrual basis of accounting for expenditures Difference between accrual and full accrual Accounting for particular .

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• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Recognizing expenditures
• Governmental funds
• Budgetary accounting
• Government wide financial statements
• 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
• 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