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Basic Governmental Accounting Concepts Including Fund ...

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.

Basic Governmental Accounting Concepts 1-4 The modified accrual basis of accounting can be thought of as falling somewhere between the cash basis of …

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