PPT-Introduction to Governmental Accounting

Presented by Leanne T Cross CPA lcrossmjcpacom Governmental Acronyms FASB Financial Accounting Standards Board GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board. GOVERNMENTAL ACCOUNTING. Purposes and Sources. What is the organizational purpose of governments?. To promote the well-being of citizens. To provide public services. Note: No generation of returns to owners. CSFMO. Oakland, California. February 20, 2013. 1. Background. Common errors and misunderstanding most often are the result of “half truths”. 2. The “number of funds principle” means “the fewer funds the better”. Alaska GFOA. Anchorage, Alaska. November 17, 2014. 1. Topics. Pension accounting changes. Government combinations. N. onexchange financial guarantees. Deferred outflows and inflows. Common misconceptions. 59. th. Annual V.G. Young Institute School for . County Commissioners Courts. February 8-10, 2017. Donna . Thornton, CPA CIO. Objectives Part One. Discuss and Analyze the Differences . B. etween . G. Budget, Accounting, and Reporting Council. May 29, 2014, Columbia Basin College. Stuart Trippel, CPA, CGMA, Executive Director, Business and. Student Support Services, Shoreline Community College. LECTURE NOTES BY. MR.S. NDHLOVU. CHAPTER 1. INTRODUCTION TO PUBLIC SECTOR ACCOUNTING. L. EARNING OBJECTIVES. After studying this chapter, readers will be able to:. Understand the objective of public sector accounting. 59. th. Annual V.G. Young Institute School for . County Commissioners Courts. February 8-10, 2017. Donna . Thornton, CPA CIO. Objectives Part One. Discuss and Analyze the Differences . B. etween . G. . Generally Accepted Accounting Principles. Defined as the set of accepted industry rules, practices and guidelines for financial accounting . Includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. Local Government Corporation. Revenues from Nonexchange Transactions. Certified Continuing Professional Education Class. 1-hour credit. Must remain for the entirety of the class to receive CPE credit. The Benefits of Reading Books The Benefits of Reading Books The Benefits of Reading Books valid GAFRB 2 - Governmental Accounting, Financial Reporting and Budgeting Course


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