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Government And Nonprofit Accounting

This class was created by Brainscape user Emma Whitney. Visit their profile to learn more about the creator.

By: Emma Whitney
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Decks in this class (14)

SU 1: GOV & NFP entitites
Organization created by statute o...,
Basic characteristics that distin...,
Governmental accounting standards...
19  cards
SU 2: GOV Fund Accounting
Reporting entity,
Component units,
Fund
84  cards
SU 3: GOV Budgeting
0  cards
SU 4: GOV Revenues
0  cards
SU 5: GOV Expenditures
What do modified accrual basis ac...,
When are revenues recognized unde...,
When are expenditures recognized ...
109  cards
SU 6: Capital Project funds
Primary purpose,
Requirement for capital project f...,
Types of capital projects fund
15  cards
SU 7: Debt Service Funds
Debt service funds,
Types of debt repaid by debt serv...,
When does gasb require debt servi...
22  cards
SU 8: Government Long-term debt
Dire,
Debt limit,
Debt margin
17  cards
SU 9: Government Capital Assets
Gasb statement covering leases,
What aspects of a lease must be c...,
Short term leases
59  cards
SU 10: Government Investments
Types of government investments,
Sources of government funds for i...,
Government investment recognition...
10  cards
SU 11: Proprietary Funds
Types of proprietary funds,
Enterprise funds primary purpose,
When must a government use an ent...
51  cards
SU 12: Fiduciary Funds
Fiduciary funds,
Major types of fiduciary funds,
Trust fund
58  cards
SU 13: Government Permanent Funds
Uses of permanent funds,
Difference between permanent fund...,
When to establish permanent funds
11  cards
SU 18: NFP Accounting
Characteristics that identify a n...,
Regulatory authorities for nfps,
Funding sources for nfps
30  cards

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Government And Nonprofit Accounting

  • Class purpose General learning

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