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INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS

LEARNING OBJECTIVES

images Identify the issues involved in developing standards for nonprofit organizations.

images Describe the broad categories of government fund entities.

images Distinguish between a general fund and a special revenue fund.

images Explain the use of a capital projects fund.

images Describe the purpose of a debt service fund.

images Explain the use of a permanent fund.

images Distinguish proprietary funds from government funds.

images Describe where capital assets and long-term obligations are reported in government financial statements.

Describe the changes ...

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