Copley政府与非营利组织会计10版Chapter1.pptx

Essentials of Accounting for Governmental and Not-for-Profit Organizations;Overview of Chapter 1;Why Study GNP Accounting?;Differences in the GNP Environment ;Differences in the GNP Environment;How Accounting Must Adapt to GNP Environmental Differences;U.S. STANDARD SETTERS;STANDARD SETTERS cont’d;Authoritative Literature;State and Local Government:GAAP hierarchy;Concepts Statements;Concepts Statements;FASAB Concepts: Objectives for Federal Financial Reports;FASB Concepts Statement No. 6: Objectives of NFP Financial reports;GASB Concepts Statements: Statement #1 – Objectives ;Concept Statement #2;Concept Statement #3;How Do GASB’s Objectives Differ from Business Objectives? ;Codifications;Using the GASB codification;Section #s;Required Content of Governmental Financial Reports;Overview of Basic Financial Statements;Overview of Fund Financial Statements;Reporting Perspectives;Accrual and Modified Accrual Basis;Modified Accrual Basis;Implications for Revenues Under Modified Accrual Basis;Expenses vs Expenditures;Expenses vs Expenditures;More Implications of Modified Accrual;Fund vs. Government-Wide Statements;Fund and Government-Wide Reporting;Long-Term Assets and Debt in Government-Wide vs. Fund Statements;What is a “fund” - as the term is used for state and local government accounting?;State and Local Government Fund Types;Five Governmental-Type Funds;Five Governmental-Type Funds;Five Governmental-Type Funds, con’t;Two Proprietary Funds Types;Four Fiduciary Fund Types;How Many Funds Are Needed?;Importance of the Budget in Governmental Accounting;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。8月-218月-21Monday, August 30, 2021 10、人的志向通常和他们的能力成正比例。18:19:0218:19:0218:198/30/2021 6:19:02 PM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。8月-2118:19:0218:19Aug-2130-Aug-21 12、越是无能的人，越喜欢挑剔别人的错儿。18:19:0218:19:0218:19Monday, August 30, 2021 13、志不立，天下无可成之事。8月-218月-2118:19:0218:19:02August 30, 2021 14、Thank you very much for taking me with you on that splendid outing