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Search results with tag "Governmental operating"
Accounting for Governmental Operating Activities ...
www.mccc.edu4-4 Measurement focus: Governmental funds focus on the flow of current financial resources Includes cash, receivables, marketable securities, prepaid items, and supplies inventories Capital assets are not recorded in governmental funds, but are recorded in governmental activities …
Accounting for Governmental Operating Activities ...
www.csus.eduAccounting for Governmental Operating Activities----Illustrative Transactions & Financial Statements. 2 Govt’l Funds Review! Spending Focus! Current Financial Resources! Modified Accrual! Revenues & Expenditures! No Fixed Assets! No Long Term (LT) Debt. 3 Budgetary Accounting! Journal Entries: Estimated Revenues Est. Other Financing Source