Chap009

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Unformatted text preview: Chapter 09 - Financial Reporting of State and Local Governments CHAPTER 9: FINANCIAL REPORTING OF STATE AND LOCAL GOVERNMENTS OUTLINE Number Topic Type/Task Status (re: 14/e) Questions: 9-1 9-2 9-3 9-4 9-5 9-6 9-7 9-8 9-9 9-10 Special districts Notes and required supplementary information Interim reports Financial reporting entity Primary government vs. component unit Discrete vs. blended presentation CAFR and general purpose reports Required financial statements Reconciliation of financial statements Contemporary issues Explain Compare Explain Explain Explain Explain Explain List Examples Explain New New New New 9-6 Revised 9-7 New New Same Same Cases: 9-1 9-2 9-3 Identification of component units MD&A and statistical tables Popular reports Analysis Analysis Internet New New Same Examine Multiple Choice Multiple Choice Journal Entries Journal Entries Matching Calculation Error identification Preparation Adjustment JEs Same Revised Same 9-5 9-6 Revised 9-7 Revised 9-8 New New New Exercises/Problems: 9-1 Examine the CAFR 9-2 Various 9-3 Various 9-4 Comprehensive set of transactions 9-5 General Fund adjusting and closing entries 9-6 Adjusting net asset balances 9-7 Change in net assets 9-8 Governmental fund financial statements 9-9 Government-wide financial statements 9-10 Modified accrual to accrual accounting 9-1 Chapter 09 - Financial Reporting of State and Local Governments CHAPTER 9: FINANCIAL REPORTING OF STATE AND LOCAL GOVERNMENTAL UNITS Answers to Questions 9-1....
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This note was uploaded on 05/20/2010 for the course ACCOUNTING 580 taught by Professor Waymire during the Spring '10 term at Northern Virginia.

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