tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 3 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 3 - Governmental operating statement accounts; budgetary accounting. This chapter explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements; distinguish, in governmental funds, between revenues and other financing sources and between expenditures and other financing uses; explain how revenues and expenditures are classified in the General Fund. |