Đồ án, luận văn, do an, luan van

After studying Chapter 2, you should be able to: Explain the nature of the three major activity categories of a state or local government: governmental activities, business-type activities, and fiduciary activities Explain the components of GASB’s integrated accounting and financial reporting model, including: Government-wide financial statement...

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Planning phase Setting goals and objectives for business activities Performing phase Completing the planned business activities and recording the results of those activities Evaluating phase Providing information to interested users to assess the success of the business activities

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Expected outcomes Accounting and bookkeeping The accounting cycle Internal control in the accounting cycle Coding systems Human judgment and information technology

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Liabilities represent the claims of creditors on an entity’s assets. Liabilities include accounts payable (amounts owed to creditors for assets purchased on account), taxes payable, and wages payable (amounts owed to our employees at the end of the accounting period).

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Vertical integration Cost savings Quick entry into new markets Economies of scale More attractive financing opportunities Diversification of business risk Business Expansion Increasingly competitive environment

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C1: Explain the steps in processing  transactions. C2: Describe an account and its use in  recording transactions. C3: Describe a ledger and a chart of accounts. C4: Define debits and credits and explain  double-entry accounting.

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Financial accounting provides external users with financial statements. Managerial accounting provides information needs for internal decision-makers. The Securities and Exchange Commission is the government agency that establishes reporting requirements for companies that issue stock or shares to the public.

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Investments in equity securities are recorded at cost and subsequently adjusted to fair value. Investments classified as Trading Securities: Held for sale in the short term. Unrealized holding gains and losses are included in earnings (net income). Investments classified as Available-for-Sale Securities: Any Securities not classified as Tr...

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Expected outcomes Definition and importance of AIS AIS and the rest of accounting Generic AIS structure Critical thinking Information literacy

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After studying Chapter 1, you should be able to: Identify and explain the characteristics that distinguish governmental and not-for-profit entities from for-profit entities Identify the authoritative bodies responsible for setting GAAP and financial reporting standards for all governmental and not-for-profit organizations Contrast and compare th...

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