NOT IN USE - Custom ACCT4200 Governmental Accounting-BSSA only (U of Central Missouri)

by Hamlen

ISBN: 0000000000 | Copyright 2023

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Advanced Accounting, 5e (pg. 1.464)
Chapter 10: State and Local Governments: Introduction and General Fund Reporting (pg. 1.464)
Mecklenburg County, North Carolina (pg. 1.464)
Nature of Government Activities (pg. 1.465)
External Users of Governmental Financial Statements (pg. 1.466)
Sources of GAAP for State and Local Governments (pg. 1.467)
Objectives of Financial Reporting (pg. 1.468)
Identifying the Reporting Entity (pg. 1.468)
Fund Structure (pg. 1.470)
Fund Types (pg. 1.471)
Review -1 Identifying Funds (pg. 1.473)
Accounting and Reporting By Funds (pg. 1.473)
Accounting for Governmental Funds (pg. 1.473)
Accounting for Proprietary Funds (pg. 1.474)
Accounting for Fiduciary Funds (pg. 1.474)
Government-Wide Reporting (pg. 1.475)
Accounting for the General Fund (pg. 1.475)
Budgetary Accounts (pg. 1.478)
Recording Property Tax Revenue (pg. 1.479)
Purchase of Goods and Services (pg. 1.481)
Inventories (pg. 1.482)
Interfund Transactions (pg. 1.483)
Capital Assets and Long-Term Debt (pg. 1.484)
Closing Entries (pg. 1.485)
Outstanding Encumbrances at Year-End (pg. 1.486)
Comprehensive Illustration of General Fund Accounting and Reporting (pg. 1.488)
Transactions During the Year (pg. 1.489)
Closing Entries (pg. 1.492)
Financial Statements (pg. 1.492)
Review -2 General Fund Budget and Closing Entries, Financial Statements (pg. 1.495)
Review of Key Concepts (pg. 1.495)
Multiple Choice Questions (pg. 1.496)
CPA Exam Questions (pg. 1.499)
Data Analytics, Data Visualization, and Excel Activities (pg. 1.499)
Exercises (pg. 1.499)
Problems (pg. 1.506)
CPA Simulations and Practice Exams (pg. 1.521)
Review Solutions (pg. 1.521)
Chapter 11: State and Local Governments: Other Transactions (pg. 1.524)
Alameda County, California (pg. 1.524)
Accounting for Special Purpose Activities (pg. 1.525)
Special Revenue Funds (pg. 1.526)
Permanent Funds (pg. 1.527)
Accounting for Capital Projects (pg. 1.528)
Capital Projects Fund (pg. 1.529)
Accounting for General Obligation Debt (pg. 1.534)
Debt Service Fund (pg. 1.534)
Review -1 Capital Projects and Debt Service Fund Transactions and Financial Statements (pg. 1.537)
Accounting for Proprietary Activities (pg. 1.537)
Enterprise and Internal Service Funds (pg. 1.538)
Review -2 Enterprise Fund Transactions and Financial Statements (pg. 1.541)
Accounting for Fiduciary Activities (pg. 1.542)
Fiduciary Funds (pg. 1.542)
Accounting for Investments (pg. 1.544)
Derivatives Investments (pg. 1.545)
Accounting for Other Liabilities and Debt Refundings (pg. 1.547)
Compensated Absences (pg. 1.547)
Landfills and Asset Retirement Obligations (pg. 1.547)
Accounting for Leased Assets (pg. 1.549)
Debt Refundings (pg. 1.550)
Comprehensive Illustration of Reporting for Funds Other than the General Fund (pg. 1.551)
Transactions, Journal Entries, and Financial Statements (pg. 1.552)
Review of Key Concepts (pg. 1.558)
Multiple Choice Questions (pg. 1.559)
CPA Exam Questions (pg. 1.562)
Data Analytics, Data Visualization, and Excel Activities (pg. 1.562)
Exercises (pg. 1.562)
Problems (pg. 1.567)
CPA Simulations and Practice Exams (pg. 1.581)
Review Solutions (pg. 1.581)
Chapter 12: State and Local Governments: External Financial Reporting (pg. 1.586)
City of St. Louis, Missouri (pg. 1.586)
External Reporting Model (pg. 1.587)
Management’s Discussion and Analysis (pg. 1.588)
Government-Wide Financial Statements (pg. 1.589)
Statement of Net Position (pg. 1.589)
Statement of Activities (pg. 1.590)
Discussion of Government-Wide Statements (pg. 1.590)
Review -1 Prepare a Statement of Activities (pg. 1.593)
Fund Financial Statements (pg. 1.593)
Major Funds (pg. 1.594)
Governmental Funds Financial Statements (pg. 1.594)
Review -2 Reconcile the Change in Fund Balances to Change in Net Position (pg. 1.601)
Proprietary Funds Financial Statements (pg. 1.601)
Comparison of Government-Wide and Funds Information (pg. 1.606)
Governmental Activities (pg. 1.606)
Business-Type Activities (pg. 1.607)
Notes and Required Supplementary Information (pg. 1.608)
Budgetary Comparison Schedules (pg. 1.608)
Capital Assets, Infrastructure, Investments, Defined Benefit Pension Plans, AND OTHER POSTEMPLOYMENT (pg. 1.610)
Capital Assets and Infrastructure (pg. 1.610)
Investments (pg. 1.610)
Defined Benefit Pension and OPEB Liabilities (pg. 1.611)
Financial Reporting Model Improvements (pg. 1.612)
Comprehensive Illustration: Preparation of Government-Wide Statements and Fund Statements for ACFR (pg. 1.614)
Full Accrual Entries for Governmental Funds (pg. 1.615)
Review of Key Concepts (pg. 1.620)
Multiple Choice Questions (pg. 1.620)
CPA Exam Questions (pg. 1.623)
Data Analytics, Data Visualization, and Excel Activities (pg. 1.624)
Exercises (pg. 1.624)
Problems (pg. 1.631)
CPA Simulations and Practice Exams (pg. 1.642)
Review Solutions (pg. 1.642)
Chapter 13: Private Not-For-Profit Organizations (pg. 1.644)
Beta Alpha Psi (pg. 1.644)
Characteristics of Private Not-For-Profit (NFP) Organizations (pg. 1.645)
Voluntary health and welfare organizations (VHWOs). (pg. 1.645)
Colleges and universities. (pg. 1.645)
Other private NFP organizations. (pg. 1.645)
NFP Reporting Environment (pg. 1.646)
External Financial Reporting Requirements: General Concepts (pg. 1.646)
Presentation of Financial Statements (pg. 1.648)
Statement of Financial Position (pg. 1.648)
Statement of Activities (pg. 1.650)
Intermediate Performance Measures (pg. 1.653)
Statement of Cash Flows (pg. 1.654)
Liquidity Disclosures (pg. 1.655)
Accounting for Contributions Received (pg. 1.656)
Unconditional and Unrestricted Cash Contributions (pg. 1.657)
Unconditional and Unrestricted Contributions of Goods and Services (pg. 1.657)
Donor-Imposed Time and Purpose Restrictions (pg. 1.658)
Donor-Imposed Conditions (pg. 1.660)
Donor-Imposed Restrictions in Perpetuity (pg. 1.661)
Contributions of Long-Lived Assets (pg. 1.661)
Split-Interest Agreements (pg. 1.662)
Contributions Received on Behalf of Others (pg. 1.664)
Review -1 Accounting for Contributions (pg. 1.664)
Accounting for Investments (pg. 1.665)
Review -2 Reporting for Investments (pg. 1.666)
Comprehensive Illustration of NFP Accounting: Northeastern Heart Society (pg. 1.666)
Reporting Issues for Specific Not-For-Profit Organizations (pg. 1.671)
Voluntary Health and Welfare Organizations (pg. 1.671)
Colleges and Universities (pg. 1.671)
Health Care Organizations (pg. 1.672)
Review of Key Concepts (pg. 1.673)
Multiple Choice Questions (pg. 1.674)
CPA Exam Questions (pg. 1.677)
Sample CPA Exam multiple choice questions from Gleim CPA Exam Prep are available in myBusinessCours (pg. 1.677)
Exercises (pg. 1.677)
Problems (pg. 1.682)
CPA Simulations and Practice Exams (pg. 1.695)
Review Solutions (pg. 1.695)
Susan S. Hamlen

Susan S. Hamlen

Susan S. Hamlen is the former Department Chair and Associate Professor of Accounting at the University at Buffalo School of Management. She received her PhD and MS at Purdue University and her BS at the University of California, Berkeley.

Professor Hamlen is the author of Advanced Accounting 4e and previously co-authored 12 editions of advanced accounting texts. She has taught courses in advanced accounting for over twenty-four years and courses in financial accounting for over nine years, at the undegraduate and graduate levels.

Professor Hamlen's research interests are in the area of reporting for financial derivatives and international reporting. She has publications in Journal of Derivatives Accounting, Theoretical Economics Letters, and in other accounting and analysis journals.

Professor Hamlen is an active member of the American Accounting Association and other accounting, analysis, and business organizations.


Advanced Accounting, 5e (Hamlen)
Errata
Last Updated: Mar 6 2023

Corrections to identified errors in the first printing. 

Excel Templates
Last Updated: Jun 14 2023

Excel spreadsheets for select assignments are provided on the book’s website. These spreadsheets will save time in data entry and allow students to dedicate additional time to learning the material. The Excel spreadsheets are identified by the Excel icon.

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