'Gasb standards' diaporamas de présentation

Gasb update

1.47k views • 115 slides

Enterprise Funds

Enterprise Funds. Chapter 10. 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.

1.04k views • 73 slides

660 views • 50 slides

Expenditure Accounting: Governmental Funds

Expenditure Accounting: Governmental Funds. Chapter 6. Learning Objectives. Define expenditures Understand & apply expenditure recognition guidance Understand multiple classifications of expenditures Understand accounting for allocations, allotments, & appropriations revisions

771 views • 43 slides

Accounting for Colleges and Universities

Chapter. 15. Accounting for Colleges and Universities. Learning Objectives. After studying Chapter 15, you should be able to: Distinguish between GAAP for public and private colleges and universities (C&Us) Describe financial reporting for public and private C&Us.

765 views • 27 slides

What is GASB?

What is GASB?. The Governmental Accounting Standards Board (GASB) is an independent, non-profit organization organized in 1984 by the Financial Accounting Foundation (FAF) to establish standards of financial accounting and reporting for state and local governmental entities.

160 views • 16 slides