Transcription of Accounting for Governmental Operating Activities ...
{{id}} {{{paragraph}}}
1 Chapter 4 Chapter 4 Accounting for Governmental Accounting for Governmental Operating ActivitiesOperating Activities -------- illustrative transactions & illustrative transactions & financial StatementsFinancial Statements2 Govt lGovt lFunds ReviewFunds Review!!Spending FocusSpending Focus!!Current financial ResourcesCurrent financial Resources!!Modified AccrualModified Accrual!!Revenues & ExpendituresRevenues & Expenditures!!No Fixed AssetsNo Fixed Assets!!No Long Term (LT) DebtNo Long Term (LT) Debt3 Budgetary AccountingBudgetary Accounting !!Journal Entries:Journal Entries:Estimated RevenuesEstimated RevenuesEst.
Operating Activities----Illustrative Transactions & Financial Statements. 2 Govt’l Funds Review! Spending Focus! Current Financial Resources! ... Evaluate Inflows & Outflows! Adjust Budget through Journal Entry. 5 Encumbrance Accounting ! Additional Appropriation Control! Issuance of Purchase Order
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}