Governmental GAAP for State and Local Governments: Assets (Fourth Edition)

Authored by Larry P. Bailey, D. Scot Loyd, Michael A. Crawford
About this Course
The accounting standards that are used to determine which assets should be presented in a governmental entity's financial statements vary depending on whether an asset is presented in (1) governmental funds, (2) proprietary funds, (3) government-wide financial statements, or (4) fiduciary funds. This course looks at the accounting standards and rules used to determine which assets must be presented in the financial statements of a government entity. Upon completing this course, you should be able to: identify the accounting for different noninvestment assets; recognize matters key to accounting for capital assets; and recall how accounting for assets differs between different government funds and financial statements.
$ 75.00
Course is unavailable for purchase.
NASBA Field of Study
Accounting (Governmental)
Level
Intermediate
CPE Credits
2.0
Prerequisites
Basic knowledge of accounting for governmental entities
Last Updated
04/26/2016
CCHL_GovGAAPAssets4thEd