Chat6 Powerpoint Ch 8

Chat6 Powerpoint Ch 8 - Fund Categories & Fund Types...

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Chapter Governmental Proprietary Fiduciary Enterprise. Internal Service. Agency Funds. Trust Funds. Investment Trust  Funds. Pension Trust  Funds. Private-Purpose  Trust Funds. Fund Categories & Fund Types Fund Categories & Fund Types The General Fund. Special Revenue  Funds. Debt Service Funds. Capital Project Funds. Permanent Funds. Governmental Accounting: Fund Accounting. 
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Chapter 1-2 ` Learning Objectives After studying Chapter 8, you should be able to: Explain how fiduciary funds are used to report on the fiduciary activities of a  government Distinguish among agency funds and trust funds (private-purpose, investment,  and pension) Describe the uses for and characteristics of agency funds Explain the activities of and accounting and financial reporting for commonly  used agency funds
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Chapter 1-3 Agency funds normally are used only for significant agency relationships in 
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This note was uploaded on 08/01/2011 for the course ACCT 434 taught by Professor Mcclellan during the Spring '11 term at National.

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Chat6 Powerpoint Ch 8 - Fund Categories & Fund Types...

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