tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 8 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 8, accounting for fiduciary activities - agency and trust funds. After studying Chapter 8, you should 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. |