Transcription of Enterprise Funds - MCCC
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Enterprise Funds - MCCC
Enterprise FundsChapter 10 Learning Objectives Determine what activities should be reported using Enterprise Funds . Understand the Proprietary fund accounting principles. Understand Proprietary fund reporting for intergovernmental grant revenues and debt refundings. Review typical Proprietary fund transactions. Understand the formats & classifications of Proprietary fund financial statements. Understand and be able to compute the three components of Proprietary fund Net Assets. Prepare the Proprietary fund financial ChapterLeaving behind the new material:Governmental fund Accounting & ReportingMoving to material that will look more familiar:Proprietary fund Accounting & ReportingCommon Characteristics & Principles Accounting Equation Accounting Principles Financial StatementsAccounting EquationOtherNoncurrentAssetsNetAssetsCu rrentAssetsCapitalAssets++CurrentL
Learning Objectives Determine what activities should be reported using Enterprise Funds. Understand the Proprietary Fund accounting principles. Understand Proprietary Fund reporting for intergovernmental grant revenues and debt
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