ACCT 3713 (ACCT3713)
East Central University
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Governmental and Non-Profit Accounting Chapter 5
- Class notes • 2 pages • 2024
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Chapter 5 continues in explaining general funds and special revenue funds. This chapter continues where chapter 4 left off and dives deeper into these two types of accounts.
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Governmental and Non-Profit Accounting Chapter 4
- Class notes • 3 pages • 2024
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Chapter 4 talks specifically about general funds and special revenue funds. It also discusses the main journal entries associated with these funds.
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Governmental and Non-Profit Accounting Chapter 3
- Class notes • 3 pages • 2024
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This chapter discusses budgetary considerations in governmental accounting. It explains what a budget is and how the different types of budgets affect governmental accounting. We also see the five main types of journal entries associated with budgets.
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Governmental and Non-Profit Accounting Chapter 1
- Class notes • 4 pages • 2024
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Chapter 1 introduces governmental entities and discusses the difference between non-profit and governmental entities. It briefly describes the purpose of governmental accounting and the federal laws that dictate it.
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ACCT 3713 Chapter 2
- Class notes • 4 pages • 2024
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Chapter 2 explains fund types and their overall functions in recording government transactions. This chapter consists mostly of concepts and journal entries.