Chap017-baker 34

Chap017-baker 34 - 10. The property tax levy 11. The...

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Chapter 17 - Governmental Entities: Introduction and General Fund Accounting 17-34 P17-17 Identification of Governmental Accounting Terms 1. Government-wide financial statements 2. The Governmental Accounting Standards Board (GASB) 3. A fund 4. Interfund services provided or used 5. Internal service and enterprise funds 6. Infrastructure assets 7. Agency and trust funds 8. Modified accrual basis 9. Flow of total economic resources
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Unformatted text preview: 10. The property tax levy 11. The general, special revenue, capital projects, debt service funds and permanent funds 12. The allowance for uncollectible property taxes 13. Budgetary fund balance – unreserved 14. Encumbrances 15. The consumption method 16. Other financing uses – transfer out 17. Expenditures 18. Fund balance – unreserved 19. Expenditures 20. Appropriations 21. Nonlapsing method...
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This note was uploaded on 10/09/2011 for the course ACC 253 taught by Professor Strimling during the Fall '11 term at Harper.

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