Test bank for Governmental and Nonprofit Accounting 11th Edition by Robert J. Freeman

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Type: Test Bank
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Test bank for Governmental and Nonprofit Accounting 11th Edition by Robert J. Freeman

Table of Contents

1. Governmental and Nonprofit Accounting: Environment and Characteristics

2. State and Local Government Accounting and Financial Reporting Model: The Foundation

3. Budgeting, Budgetary Accounting, and Budgetary Reporting

4. The General Fund and Special Revenue Funds

5. Revenue Accounting – Governmental Funds

6. Expenditure Accounting – Governmental Funds

7. Capital Projects Funds

8. Debt Service Funds

9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting

10. Enterprise Funds

11. Internal Service Funds

12. Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting

13. Financial Reporting: The Basic Financial Statements and Required Supplementary Information

14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations

15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity

16. Non-SLG Not-for-Profit Organizations

17. Accounting for Colleges and Universities

18. Accounting for Health Care Organizations

19. Federal Government Accounting

20. Auditing Governments and Not-for-Profit Organizations

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