TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 8: Long-term obligations

Chapter 8 - Long-term obligations. In this chapter, the learning objectives are: Importance of information on long term debt, significance of bankruptcy, accounting for LTD in both fund and government-wide statements, demand bonds,. | Chapter 8 Long – Term Obligations © 2016 John Wiley & Sons, Inc. All rights reserved. 1 Thought to Ponder: Chapter 8 "The budget should be balanced; the treasury should be refilled; public debt should be reduced; and the arrogance of public officials should be controlled." Cicero. 106-43 . The Outstanding Public Debt as of 01 February 2016 is: $ trillion. The National Debt has continued to increase an average of $ billion per day since September 30, 2012! © 2016 John Wiley & Sons, Inc. All rights reserved. 2 Learning Objectives Importance of information on Long Term Debt Significance of bankruptcy Accounting for LTD in both Fund and Government-wide Statements Demand Bonds RANs, TANs, BANs Capital & Operating Leases Miscellaneous Topics Revenue bonds Overlapping debt Conduit debt © 2016 John Wiley & Sons, Inc. All rights reserved. 3 Long-Term Obligations-Overview What is General .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Long term obligations
• Significance of bankruptcy
• 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
• 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