Search results with tag "Governmental accounting"
NO. 287-B FEBRUARY 2009 Governmental Accounting …
gasb.orgStatement No. 54 of the Governmental Accounting Standards Board Fund Balance Reporting and Governmental Fund Type Definitions February 2009 INTRODUCTION 1. National Council on Governmental Accounting (NCGA) Statement 1, Governmental Accounting and Financial Reporting Principles, paragraphs 118–121, established the fund
An Introduction to Accounting Theory
www.sagepub.comcial accounting and not to managerial or governmental accounting. Financial accounting . refers to accounting information that is used by investors, creditors, and other outside parties for analyzing management performance and decision-making purposes. 3. We interpret the definition of accounting theory broadly. Clearly, the
An Introduction to Accounting Theory
www.sagepub.comdefinitions, principles, and concepts should be; thus, accounting theory is never a final and finished product. Dialogue always continues, particularly as new issues and problems arise. As the term is used here, it applies to finan-cial accounting and not to managerial or governmental accounting. Financial accounting
Financial Accountability System Resource Guide, Update 17 ...
tea.texas.govA fund is defined in the Governmental Accounting Standards Board (GASB) Codification Section 1300 as: “A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all …
CAI Financial Reports - CAI User Documentation Site
sharepoint.gocai.comNovember 2013 Financial Report Explanations Page 2 of 37 A fundamental characteristic of governmental accounting is the concept of the fund as the
Illustrative Comprehensive Annual Financial Report
www.gfoa.orgThis page is intentionally blank. Governmental Accounting, Auditing, and Financial Reporting † APPENDIX D