tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 4 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 4 - Accounting for governmental operating activities - Illustrative transactions and financial statements. After studying Chapter 4, you should be able to: Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels, prepare adjusting entries at year-end and a pre-closing trial balance, prepare closing journal entries and year-end General Fund financial statements. |