INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
LEARNING OBJECTIVES
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 ...
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