Introduction to Governmental and Not-for-profit Accounting
Covering the essentials of fund accounting, this text introduces the reader to the basic accounting principles at work in both US governmental and not-for-profit organizations. Readers should find this an easy to read book written in a simple, understandable language with many exhibits, illustrative problems and appropriate financial statements.
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THE USE OF FUNDS IN GOVERNMENTAL
Section IIGovernmentalType Funds and Account Groups
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accepted accounting principles accounting equation Accounts payable activities Actuarial present value adjusting entry Agency Fund AICPA amount appropriate Assets Account Group assume balance sheet basis of accounting billed budget budgetary CAFR Capital Projects Fund cash flows changes in fund closing entries collected contributions Cosh cost Current Funds Debt Account Group Debt Service Fund December 31 depreciation employees Enterprise Fund entry to record equipment Estimated revenues Expendable Trust Fund FASB federal financial statements financing sources fiscal Fixed Assets Account GAAP GASB governmental accounting governmental unit governmental-type funds hospital included interest Internal Service Fund journal entries liabilities ment Nonexpendable Trust Fund obligation operating statement Operating transfer organizations paid payment Prepare principal property taxes REQUIRED Reserve for encumbrances retained earnings salaries single audit special assessment Special Revenue Fund statement of revenues supplies Table tions Total transactions trial balance Unreserved fund balance unrestricted Vouchers payable