tailieunhanh - Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 6: Proprietary funds - Internal service and enterprise funds

Chapter 6 - Proprietary funds - Internal service and enterprise funds. In this chapter students will be able to: Apply the accrual basis of accounting in the recording of typical transactions of internal service and enterprise funds, prepare the fund-basis financial statements for proprietary funds, identify when an activity is required to be reported as an enterprise fund. | Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 6: Proprietary funds - Internal service and enterprise funds