Accounting for Governmental and Nonprofit Entities, 15th by Earl Ray Wilson, Jacqueline L. Reck, Susan Convery Kattellus

By Earl Ray Wilson, Jacqueline L. Reck, Susan Convery Kattellus

The fifteenth variation of Accounting for Governmental and Nonprofit Entities is a entire governmental and not-for-profit accounting textual content that balances strategies and tactics written by means of accounting professors engaged with specialist for college kids who should be auditing and dealing in public and not-for-profit region entities. This industry prime textual content brings teachers and scholars a accomplished wisdom of the really expert accounting and fiscal reporting practices of governmental and not-for-profit association, and the way these firms can higher meet the data wishes of a various set of monetary assertion clients and selection makers. With the wide event of the present writer workforce comes alongside a appropriate and actual new version in addition to teacher instruments.

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Sample text

Separate columns for individual major funds should be provided in which of the following financial statements? a. Statement of net assets—government-wide; balance sheet—governmental funds; statement of net assets—proprietary funds. b. Statement of net assets—government-wide; balance sheet—governmental funds; statement of fiduciary net assets—fiduciary funds. c. Statement of net assets—government-wide; statement of net assets— proprietary funds; statement of fiduciary net assets—fiduciary funds.

9. Separate columns for individual major funds should be provided in which of the following financial statements? a. Statement of net assets—government-wide; balance sheet—governmental funds; statement of net assets—proprietary funds. b. Statement of net assets—government-wide; balance sheet—governmental funds; statement of fiduciary net assets—fiduciary funds. c. Statement of net assets—government-wide; statement of net assets— proprietary funds; statement of fiduciary net assets—fiduciary funds.

Expenses, however, are more relevant at the government-wide level, as they measure the cost of services provided. Consequently, expenses, classified by program or function, are reported for both governmental and business-type activities, as shown in Denver’s statement of activities (see Illustration A1–2). Illustration 1–4 summarizes key aspects of the dual roles that governmental financial statements serve. Readers may be confused by the fact that the same underlying financial information for governmental activities is reported in two different ways: (1) using accrual basis accounting with an economic resources measurement focus in the government-wide financial statements and (2) using modified accrual basis accounting with a current financial resources focus in the fund statements.

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