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BAR (5): Governmental Accounting

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

By: Adam Johnson
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Decks in this class (11)

Budgetary and Activity Accounting
Governmental funds have no,
What are the governmental funds g...,
Budgetary accounting jes
17  cards
Encumbrances and Other Transactions
What are encumbrances,
Encumbrances outstanding at year ...,
What is interfund activity
8  cards
Governmental Funds and Financial Statements Pt. 1
What is the general fund,
What is the special revenue fund,
What is the debt service fund
3  cards
Governmental Funds and Financial Statements Pt. 2
What is the capital projects fund,
What are special assessments,
What are bond issue proceeds
6  cards
Proprietary Funds Financial Statements
What is an internal service fund,
What is an enterprise fund,
Municipal landfills the dump aka ...
3  cards
Fiduciary Funds Financial Statements
What are fiduciary funds,
What is a custodial fund,
What is an investment trust fund
5  cards
Form and Content of the Annual Comprehensive Financial Report
What are the governmental reporti...,
Governmental reporting focuses on...,
What is the integrated approach
7  cards
Government-wide Financial Statements
Government wide financial statements,
Statement of net position,
Capital assets capitalization and...
6  cards
Fund Financial Statements
Fund financial statements,
Governmental funds,
Proprietary funds
4  cards
Deriving Government-wide Financial Statements and Reconciliation Requirements
Reconciliation requirements,
Measurement focus differences,
Basis of accounting differences
5  cards
Notes and Supplementary Information
What is management s discussion a...,
Notes to the financial statements,
Required supplementary informatio...
7  cards

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BAR (5): Governmental Accounting

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