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Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments

Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments

ID：40056417

大小：4.03 MB

页数：28页

时间：2019-07-18

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1、wiL79603_ch02_035-064.qxd12/19/200801:09PMPage37ChapterTwoPrinciplesofAccountingandFinancialReportingforStateandLocalGovernmentsLearningObjectivesAfterstudyingthischapter,youshouldbeableto:1.Explainthenatureofthethreemajoractivitycategoriesofastateorlocalg

2、overnment:governmentalactivities,business-typeactivities,andfiduciaryactivities.2.ExplainthecomponentsofGASB’sintegratedaccountingandfinancialreportingmodel,including:Thereportingentity.Government-widefinancialstatements.Fundfinancialstatements.Definitiono

3、ffundandprinciplesoffundaccounting.Typesoffundsineachfundcategoryandcharacteristicsofeachfundtype.3.Discussthenatureofmajorfundreportingandthecriteriausedtodeterminewhetherafundshouldbereportedasamajorfund.Chapter1presentedabriefoverviewoftheminimumrequire

4、mentsforgeneralpur-poseexternalfinancialreportingundertheGASBS34financialreportingmodel.ThischapterexpandsonthepreviousdiscussionandfocusesprimarilyonprinciplesofaccountingandfinancialreportingwithintheintegratedreportingmodelframeworksetforthinGASBS34.Whe

5、ntheGovernmentalAccountingStandardsBoard(GASB)wasformedin1984,itadopted12accountingandfinancialreportingprinciplesthathadbeenestablishedbyitspredecessorstandard-settingbody,theNationalCouncilonGovernmentalAccounting(NCGA).GASBS34modifiesseveraloftheorigina

6、l12principlesandaddsoneprincipleforreportinglong-termliabilities.Asummaryoftheseprinciplesispresentedintheappendixtothischapter.Certainoftheprinciplesarealsodiscussedinthischapter.37wiL79603_ch02_035-064.qxd12/12/200806:05PMPage3838PartOneStateandLocalGove

7、rnmentsACTIVITIESOFGOVERNMENTChapter1explainedthatthecharacteristicsofgovernmentalorganizationsdifferfromthoseoffor-profitbusinessorganizations.Onekeydifferenceisthatgovernmentsarenotprofitseekingbutexisttomeetcitizens’demandforservices,consistentwiththeav

8、ailabilityofresourcestoprovidethoseservices.Althoughthetypesandlevelsofser-vicesvaryfromgovernmenttogovernment,mostgeneralpurposegovernmentsprovidecertaincoreservices:thoserelatedtoprotectionoflifeandproperty

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