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Basic Governmental Accounting Concepts …

Course #7055/QAS7055 Course Material Basic Governmental Accounting Concepts including Fund Accounting Table of Contents Basic Governmental Accounting Concepts including Fund Accounting (Course #7055/QAS7055) Table of Contents Page chapter 1: Basic Governmental Accounting Concepts Understanding the Different Bases of Accounting 1-1 Understanding What Measurement Focuses Are Used by Governments 1-5 Defining and Understanding the Nature of Assets 1-7 Defining and Understanding the Nature of Liabilities 1-16 Defining and Understanding the Nature of Net Assets 1-20 Review Questions & Solutions 1-23 chapter 2: Understanding Fund Accounting Fund Fundamentals 2-1 Governmental Funds 2-3 Proprietary Funds 2-14 Fiduciary Funds 2-18 Review Questions & Solutions 2-22 Glossary Index NOTICE This course and test have been adapted from supplemental materials and uses the materials entitled Governmental Accounting Made Easy 2010 by Warren Ruppel.

Table of Contents ! Basic Governmental Accounting Concepts Including Fund Accounting (Course #7055/QAS7055) Table of Contents Page Chapter 1: Basic Governmental Accounting Concepts

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