Government & Non-Profit Accounting: Accounting for Government & Non-Profit Entities

Описание: Government & Non-Profit Accounting:
Accounting for Government & Non-Profit Entities
March 4th, 2013
by Professor Irfan Bora

After giving a brief overview of what this course will be about, the Professor goes on to compare governmental, not-for-profit (NFP) and business organizations. The different financial reporting standards are also discussed (FASB, GASB, FASAB). The lecture closes with the Professor putting up slides discussing what is meant by the terms accountability and interperiod equity (in regards to the field of accounting).

NOTE: Unfortunately, audio is largely inconsistent throughout this video. The Professor's voice will go on and off, and even when the audio is on, it will become a bit fuzzy / static-y.

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Lecture Begins With Overview of
Governmental Accounting

Governmental Organizations 10:15

Not-for-Profit Organizations 12:34

Questions (classify what type
of governments are listed): 14:22

How Do Governmental & Not-for-Profit
Organizations Differ from Business Organizations: 15:43

How Do Governmental Entities
Differ from Not-for-Profit Organizations: 18:51

Sources of GAAP and Financial Reporting Standards: 21:12

Question: 21:28

Objectives of Financial Reporting
(State & Local Governments - SLG): 26:49

Why Governmental Financial Reporting
Must Differ from Business Financial Reporting: 27:19

Accountability: 37:20

Interperiod Equity (relation to accountability): 38:48

Objectives of Financial Reporting - Federal Government: 42:04

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