Main Content
Table of Contents
Lesson 2: Priniciples of Accounting for State and Local Governments
- Lesson Overview
- The Nature of Governmental Activities
- Reporting of Governmental Activities
- Fund Accounting
- Tax Abatement Disclosures
- Components of the Governmental Accounting and Standards Board (GASB) integrated accounting and financial reporting model
- The Governmental Financial Reporting Model Revisited
- Measurement Focus and Basis of Accounting
- Differences Between Governmental Funds Measurement Focus and Basis of Accounting (MFBA)
- Summary and Preview
- Summary and Assignments