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Chap009 - Chapter 09 Financial Reporting of State and Local...

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