Entities 19th Jacqueline
Table of content:
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and
Not-for-Profit Entities.
Chapter 2: Principles of Accounting and Financial Reporting for State and Local
Governments.
Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting.
Chapter 4: Accounting for Governmental Operating Activities Illustrative Transactions
and Financial Statements.
Chapter 5: Accounting for General Capital Assets and Capital Projects.
Chapter 6: Accounting for General Long-term Liabilities and Debt Service.
Chapter 7: Accounting for the Business-Type Activities of State and Local Governments.
Chapter 8: Accounting for Fiduciary Activities Agency and Trust Funds.
Chapter 9: Financial Reporting of State and Local Governments.
Chapter 10: Analysis of Governmental Financial Performance.
Chapter 11: Auditing of Governmental and Not-for-Profit Organizations.
Chapter 12: Budgeting and Performance Measurement.
Chapter 13: Accounting for Not-for-Profit Organizations.
Chapter 14: Not-for-Profit Organizations Regulatory, Taxation, and Performance Issues.
Chapter 15: Accounting for Colleges and Universities.
Chapter 16: Accounting for Health Care Organizations.
Chapter 17: Accounting and Reporting for the Federal Government
,Product Details:
Language: English
ISBN-10: 0078025826
ISBN-13: 978-0078025822
ISBN-13: 9780078025822
Chapter 01
Introduction to Accounting and Financial Reporting for Governmental and Not-
for-Profit Entities
True / False Questions
Special 1
purpose governments generally provide a wider range of services to their residents than
purpose governments.
.
True False
Examples of general purpose governments include cities, towns, and public schools that
2
revenue to finance the services they provide.
.
True False
The Governmental
3 Accounting Standards Board (GASB) is the body authorized to establish
principles
. for all state and local governments, both general purpose and special purpose.
, True False
The Governmental Accounting Standards Board (GASB) is the body authorized to establish
4
principles for all government entities.
.
True False
The Financial
5 Accounting Standards Board (FASB) is the body authorized to establish accountin g
for all colleges
. and universities and health care entities.
True False
Neither governmental nor not-for-profit entities have residual equity that can be distributed to own
6
.
True False
A characteristic
7 common to governmental and not-for-profit organizations is that they do n
provide .goods or services at a profit or profit equivalent.