Transcription of Accounting for General Capital Assets and Capital Projects
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Accounting for General Capital Assets and Capital Projects
Copyright 2010 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/IrwinChapter5 Accounting for General Capital Assets and Capital Projects5-2 Learning ObjectivesAfter studying this chapter, you should be able to: Describe the nature and characteristics of General Capital Assets Account for General Capital Assets , including: acquisition, maintenance, depreciation, impairment and disposition Explain the purpose, characteristics and typical financing sources of a Capital Projects fund5-3 Learning Objectives (Cont d) Prepare journal entries for a typical Capital project, both at the fund level and within the governmental activities category at the government-wide level Prepare financial statements for Capital Projects funds Explain the concepts and Accounting procedures for special assessment Capital projects5-4 Long-lived Assets used by activities reported in governmental funds Distinguished from Capital Assets that are specifically associated with activities reported in proprietary and fiduciary fundsWhat are General Capital Assets ?
capital assets Account for general capital assets, including: acquisition, maintenance, depreciation, impairment and disposition Explain the purpose, characteristics and typical financing sources of a capital projects fund. 5-3 ... purchase or construction of high cost capital assets, it
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