Chap003 - Chapter 03 Governmental Operating Statement...

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Chapter 03 - Governmental Operating Statement Accounts; Budgetary Accounting 3-1 CHAPTER 3: GOVERNMENTAL OPERATING STATEMENT ACCOUNTS; BUDGETARY ACCOUNTING OUTLINE Number Topic Type/Task Status (re: 14/e) Questions: 3-1 GASBS 34 reporting model Explain New 3-2 Statement of activities format Describe Same 3-3 Depreciation expense/direct expenses Define 3-3 revised 3-4 Program and general revenue Distinguish Same 3-5 Extraordinary compared with special items Define and compare New 3-6 Expenditure classifications - examples Classify 3-7 3-7 Temporary and permanent accounts Distinguish 3-6 3-8 Revenue classifications Classify Same 3-9 Budgetary comparison schedules/statements Explain New 3-10 Public school systems Explain Same Cases: 3-1 Revenue and expense/expenditure classification Internet, examine, describe Same 3-2 Budgetary comparison schedule Internet, examine, describe Same 3-3 Charter schools (public school academies) Internet, explain Same Exercises/Problems: 3-1 CAFR Examine Same 3-2 Various Multiple Choice Some new items; rest are revised 3-3 Village of Wymette Explain and calculate New 3-4 City of Marion—recording budget Journal Entries 3-3 revised 3-5 City of Marion—recording encumbrances Journal Entries 3-4 revised 3-5 GF trial balance and closing entries Calculate 3-5 revised 3-6 Subsidiary ledgers Calculate Same 3-7 Appropriations, encumbrances, expenditures Calculate Same 3-8 Computerized accounting system—depart- mental budgetary comparison report Analyze and explain New 3-9 Recording budget and operating transactions Journal entries; Calculate 3-8 3-10 Government-wide statement of activities Prepare 3-9 revised
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