INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
Identify the issues involved in developing standards for nonprofit organizations.
Describe the broad categories of government fund entities.
Distinguish between a general fund and a special revenue fund.
Explain the use of a capital projects fund.
Describe the purpose of a debt service fund.
Explain the use of a permanent fund.
Distinguish proprietary funds from government funds.
Describe where capital assets and long-term obligations are reported in government financial statements.
Describe the changes ...