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Chapter 13: Accounting for Legal Reorganization and Liquidations Chapter 14: Partnership: Formation and Operation Chapter 15: Partnership: Termination and Liquidation Chapter 16: Accounting for State and Local Government Part 1 Chapter 17: Accounting for State and Local Government Part 2 Chapter 18: Accounting for Non-Profit Organization 3-1 CHAPTER 3 - THE ACCOUNTING PLAN AND PROCEDURES SECTION A - GENERAL PROVISIONS Each fund is an entirely separate entity. Transactions between funds must be carefully recorded and fully supported by issuing receipts and warrants. Transfers may be made between funds in the form of temporary loans as provided by law.
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Learning Objectives Discuss major aspects of government financial reporting model Define fund and examine broad categories Identify MFBA found in financial statements Analyze effects of transactions Discuss budgetary accounting & reporting Understand fund categories and types of funds found in each category Understand basic financial reporting chapter 04 accounting for the general and special revenue funds chapter accounting for the general and special revenue funds the solution to this and the first. Solution manual Essentials of Accounting for Governmental and Not-For-Profit Organizations. American University (USA) > Governmental and Not-for-Profit Accounting (ACCT-560)
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