tailieunhanh - Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 7: Fiduciary funds

Chapter 7 - Fiduciary funds. In this chapter students will be able to: Explain how trust and agency funds are used to report on the fiduciary activities of a government, distinguish among agency funds and trust funds (private-purpose, investment, and pension), describe the uses for and characteristics of agency funds. | Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 7: Fiduciary funds