Mục lục

  • Chapter 6: Accounting for State and Local Governmental Units – Governmental Funds

  • Governmental Funds: Objectives

  • Objectives (cont.)

  • 1: Record Transactions

  • General Fund Transactions

  • Beginning of Year

  • Revenue and Collections

  • Expenditures (Without Encumbrance) and Payments

  • Supplies (without encumbrance)

  • Expenditures – Prior Year

  • Adjustments (1 of 2)

  • Adjustments (2 of 2)

  • Closing the Budget

  • Closing Current Year Accounts

  • Closing Prior Year Accounts

  • Special Revenue Funds

  • SRF - Grant Entries

  • Permanent Funds

  • Capital Projects Funds

  • CPF Entries (1 of 3)

Tài liệu cùng người dùng

Tài liệu liên quan