government and nonprofit accounting

This class was created by Brainscape user Emma Whitney. Visit their profile to learn more about the creator.

Decks in this class (14)

SU 1: GOV & NFP entitites
Organization created by statute o...,
Basic characteristics that distin...,
Governmental accounting standards...
19  cards
SU 2: GOV Fund Accounting
Reporting entity,
Component units,
Fund
84  cards
SU 3: GOV Budgeting
0  cards
SU 4: GOV Revenues
0  cards
SU 5: GOV Expenditures
What do modified accrual basis ac...,
When are revenues recognized unde...,
When are expenditures recognized ...
109  cards
SU 6: Capital Project funds
Primary purpose,
Requirement for capital project f...,
Types of capital projects fund
15  cards
SU 7: Debt Service Funds
Debt service funds,
Types of debt repaid by debt serv...,
When does gasb require debt servi...
22  cards
SU 8: Government Long-term debt
Dire,
Debt limit,
Debt margin
17  cards
SU 9: Government Capital Assets
Gasb statement covering leases,
What aspects of a lease must be c...,
Short term leases
59  cards
SU 10: Government Investments
Types of government investments,
Sources of government funds for i...,
Government investment recognition...
10  cards
SU 11: Proprietary Funds
Types of proprietary funds,
Enterprise funds primary purpose,
When must a government use an ent...
51  cards
SU 12: Fiduciary Funds
Fiduciary funds,
Major types of fiduciary funds,
Trust fund
58  cards
SU 13: Government Permanent Funds
Uses of permanent funds,
Difference between permanent fund...,
When to establish permanent funds
11  cards
SU 18: NFP Accounting
Characteristics that identify a n...,
Regulatory authorities for nfps,
Funding sources for nfps
30  cards

More about
government and nonprofit accounting

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Emma Whitney's Government And Nonprofit Accounting flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

CPA
  • 50 decks
  • 1,262 flashcards
  • 104,660 learners
Packs: CPA AUD Flashcards, CPA FAR Flashcards, CPA BEC Flashcards, And more!
U.S. Government Basics
  • 8 decks
  • 404 flashcards
  • 9,526 learners
Decks: Essential Vocabulary, Handy Government Acronyms, Us Constitution, And more!
Government Accounting (NOT FOR CPALE ...
  • 1 decks
  • 40 flashcards
  • 2 learners
Decks: General Appropriations Act For Fy 2024, And more!
Nonprofit and Government Accounting
  • 3 decks
  • 38 flashcards
  • 4 learners
Decks: Other, Funds, Funds, And more!
Make Flashcards