tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 7 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 7 - Accounting for the business-type activities of state and local governments. This chapter describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds, distinguish between the purposes of internal service funds and enterprise funds, explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements. |