X hits on this document

Powerpoint document

Essentials of Accounting for Governmental and Not-for-Profit Organizations - page 13 / 19

68 views

0 shares

0 downloads

0 comments

13 / 19

8-13

Required Activity Statement Reconciliation

Shows difference in accrual vs. modified accrual

Examples:

Excess of  depreciation over capital outlay expenditures

Gain/loss on sale of assets vs. “proceeds”

Deferred revenue items treated as revenues under accrual

Difference in bond proceeds and retirements

Net Internal Service Fund profit from government funds

Bond premium amortization

Document info
Document views68
Page views68
Page last viewedSun Jan 22 10:14:57 UTC 2017
Pages19
Paragraphs203
Words1084

Comments