Government-wide Statements, RSI & Notes


Content Summary Overview

Government-wide financial statements, Statement of Net Assets, Statement of Activities, Fund financial statements, Notes to the financial statements

Comprehensive Annual Financial Report (CAFR): Goes beyond GASB requirements for general purpose external reporting, Include non-GAAP information & GAAP based information

Fund Level Financial Statements: Short-term focus – financial accountability, Reported based on type of fund
Governmental funds – modified accrual, Proprietary funds – essentially same as for-profit entities, Information on fund level financial statements must be reconciled to information reported in GWS


File Category: Accounting, ppt files
File Added: Sunday, April 18th, 2010
File Source: bus.ucf.edu
File Size: 84 KB
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