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Decks in this class (11)
Budgetary and Activity Accounting
Governmental funds have no 1,
What are the governmental funds g...,
Budgetary accounting jes 3
17
cards
Encumbrances and Other Transactions
What are encumbrances 1,
Encumbrances outstanding at year ...,
What is interfund activity 3
8
cards
Governmental Funds and Financial Statements Pt. 1
What is the general fund 1,
What is the special revenue fund 2,
What is the debt service fund 3
3
cards
Governmental Funds and Financial Statements Pt. 2
What is the capital projects fund 1,
What are special assessments 2,
What are bond issue proceeds 3
6
cards
Proprietary Funds Financial Statements
What is an internal service fund 1,
What is an enterprise fund 2,
Municipal landfills the dump aka ...
3
cards
Fiduciary Funds Financial Statements
What are fiduciary funds 1,
What is a custodial fund 2,
What is an investment trust fund 3
5
cards
Form and Content of the Annual Comprehensive Financial Report
What are the governmental reporti...,
Governmental reporting focuses on...,
What is the integrated approach 3
7
cards
Government-wide Financial Statements
Government wide financial stateme...,
Statement of net position 2,
Capital assets capitalization and...
6
cards
Fund Financial Statements
Fund financial statements 1,
Governmental funds 2,
Proprietary funds 3
4
cards
Deriving Government-wide Financial Statements and Reconciliation Requirements
Reconciliation requirements 1,
Measurement focus differences 2,
Basis of accounting differences 3
5
cards
Notes and Supplementary Information
What is management s discussion a...,
Notes to the financial statements 2,
Required supplementary informatio...
7
cards
More about
BAR (5): Governmental Accounting
- Full test name Unspecified
- Test acronym Unspecified
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