Question
I'm looking for a completed version of this Government Accounting Study guide: FAU chapter 5 - 8 ACG4501 - Exam 2 Study Guide Bond proceeds,
I'm looking for a completed version of this Government Accounting Study guide: FAU chapter 5 - 8
ACG4501 - Exam 2 Study Guide
Bond proceeds, bond premiums, in governmental funds.
Purchase of fixed assets in funds and government wide statements.
Governmental fund investments
Proprietary fund cash flows statement
All fund and government wide financial statements
Debt service expenditures and government wide expenses for interest
Debt service expenditures for principal
Governmental fund modified accrual basis
Agency fund (pass through) activities and related activity on other funds / governments o Tax collections (and processing of administrative / collection fees) o Pass through grants
Trust fund activities and related activity on other funds / governments o Investment pools (including allocation of pool earnings) o Private purpose trusts o Pension trusts
Enterprise fund - customer deposits
Uses of capital projects fund
Internal service fund and corresponding fund activity
Depreciation of capital assets - how and where recorded?
Accounting for capital leases
Accounting for transfers between funds
Accounting for assets donated to the government
Net pension liability
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