tailieunhanh - Basic Fund Accounting: Accounting Services Training & Outreach BPDP Intermediate Level
Sales are generally recognized at the time the product is delivered to the customer, net of sales taxes, customer discounts, rebates and similar charges. Service revenue is recognized over the contractual period or as services are rendered. Revenues from long-term contracts are recognized in accordance with the percentage of completion method. Provision for estimated contract losses, if any, is made in the period that such losses are determined. Royalty income is recognized on an accrual basis. Government grants other than those relating to assets, are recognized as income to the extent that it is more likely than not that these grants will be received | Revised 08 28 2012 Basic Fund Accounting Accounting Services Training Outreach BPDP Intermediate Level Class Objectives Demonstrate knowledge of basic accounting terms Explain how we use Fund Accounting with the Integrated System 2 Class Benefits What is a GL string and how is it different from my PTAEO How do my entries have an impact on the big picture
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