Chapter 2 State and Local Government Accounting and Financial Reporting Model: The Foundation ACCT 4313 Rahma Alkhuder 200-800-624.

Slides:

Advertisements

Similar presentations

Colorado Springs School District No Comprehensive Annual Financial Report.

Advertisements

1 The Comprehensive Annual Financial Report Department of Administration Division of Executive Budget and Finance State Controller’s Office April 2003.

McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 9 Financial Reporting of State and Local Governments.

Not-For-Profit Organizations Governmental State and Local Government City of Martin County of Weakley State of Tennessee Special School Districts Madison.

ANATOMY OF A CAFR Comprehensive Annual Financial Report

Office of Operations 2009 Fall Conference Navigating Uncertain Times October 21-22, 2009 NYS Financial, Economic, and Demographic Reporting Suzette Baker,

Welcome to the Year-End GAAP Reporting Workshop June 9, 2004.

Issues of Reporting, Disclosure, and Financial Analysis

Reporting Requirements Presented by Steve DeVetter Partner – KPMG LLP KPMG LLP.

Chapter 7- Management’s Discussion and Analysis (MD&A) Presented by Steve DeVetter Partner – KPMG LLP Presented by Steve DeVetter Partner – KPMG LLP.

Indiana’s Transparency Portal State Auditor Suzanne Crouch.

McGraw-Hill/Irwin©2007, The McGraw-Hill Companies, All Rights Reserved Essentials of Accounting for Governmental and Not-for- Profit Organizations Chapter.

Chapter 1 Financial Reporting for Governmental and Not-for-Profit Entities.

Chapter 17 Financial Reporting Issues. C172 The New Reporting Model GASB Statement No. 34 Basic Financial Statements – and Management’s Discussion and.

Government and Not-for-Profit Accounting: Concepts and Practices, 5e

THECB.  AFR Manual Updates ◦ Supplemental Schedules ◦ MD&A: three years of comparative data ◦ Bad debt related to student receivables  New Accounting.

1 Chapter Fifteen Lecture Notes Financial Condition Analysis.

2009 Audit Report Highlights. Type of Audit Comprehensive Annual Financial Report (CAFR) -Introductory Section -Financial Section -Statistical Section.

Debt to Valuation Ratio: Total Debt / Total Assets EID: 0.46.

CHAPTER Financial Reporting Issues Fundamentals of Advanced Accounting 1 st Edition Fischer, Taylor, and Cheng 11.

The Government and Not-for-Profit Environment

The Government and Not-for-Profit Environment

Accounting for Governmental & Nonprofit Entities

Accounting for Governmental & Nonprofit Entities

Presented by C. Michelle Blackstock, CPA/CITP Partner, Grau & Associates.

LEARNING OBJECTIVES 1.Identify the BASIC FINANCIAL STATEMENTS. 2.Understand the format/content of GOVERNMENT-WIDE financial statements and FUND FINANCIAL.

Highlights of the 2011 Audit Report Highlights of the 2011 Audit Report.

Issues of Reporting, Disclosure, and Financial Analysis

Chapter 2: Fund Accounting Nature of Funds & Account Groups Comprehensive Annual Financial Report Exposure Draft Changes Not-for-Profit Funds and Financial.

Chapter 21 FUND ACCOUNTING Chapter Two. Chapter 22 Learning Objectives After studying Chapter 2, you should understand :  The nature of funds  The three.

© The McGraw-Hill Companies, Inc., 2004 Slide 17-1 McGraw-Hill/Irwin Chapter Seventeen Accounting for State and Local Governments (Part 2)

Highlights of the 2010 Audit Report Highlights of the 2010 Audit Report.

GASB 44—The Statistical Section. The Bottom Line Some new schedules added, other schedules are expanded, some schedules eliminated Total number of schedules.

9-1 Chapter 9 Financial Reporting. 9-2 Overview of Financial Reporting Financial reporting entity Governmental entities defining the entity determining.

Governmental Financial Reporting The Reporting Entity.

Comparative Report Advisory Group _____________________________________ October 19, 2012 Page 1.

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn An Introduction to Accounting for State and Local.

Chapter 11Granof-5e1 Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis.

EID Full Time Employees. EID Total Full Time Employees source: EID Comprehensive Annual Financial Reports. Westin Report cited 221 employees in 2000,

Chapter Seventeen Accounting for State and Local Governments, Part II McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights.

Chapter 2 Overview of State and Local Government Financial Reporting

Town of Ponce Inlet, Florida Financial Analysis Year Ended September 30, 2012 BM&C.

Middle Georgia Regional Commission Audit Presentation of the June 30, 2015 Comprehensive Annual Financial Report Presented by Chris Edwards McNair, McLemore,

Learning Objectives Understand the Business – LO1 Explain why adjustments are needed. Study the accounting methods – LO2 Prepare adjustments needed at.

Governmental and Non-For-Profit Accounting. Course objectives 1. To learn the objectives of accounting systems in governmental and NFP entities. 2. To.

Financial Analysis and Reporting CSMFO Weekend Training November 22, 2014.

G OVERNMENTAL FINANCIAL REPORTING Government Reporting Entity and Comprehensive Annual Financial Report.

City of Holly Hill, Florida Presentation of Audited Financial Statements Year Ended September 30, 2015.

DEVRY ACCT 555 M IDTERM Check this A+ tutorial guideline at For more classes visit

ACC 548 Week 1 Individual Assignment Comprehensive Annual Financial Report Briefing To purchase this material click on below link

ACC 548 Week 4 Individual Assignment Comprehensive Annual Financial Report Presentation To purchase this material click on below link

Introduction to Governmental Accounting

Accounting for State and Local Governments (Part 2)

Comprehensive Annual Financial Report For Year Ended December 31, 2015

Chapter 3 The General Funds and Special Revenue Funds

Presentation to the Pasadena Audit Committee March 13, 2017

Government and Non-Profit Accounting

Governmental Accounting GOALS

ACC 460 MASTER Lessons in Excellence--acc460master.com.

Government and Non-Profit Accounting

WHAT GOES INTO A BUSINESS PLAN?

Financial Statements for a Proprietorship

WHAT GOES INTO A BUSINESS PLAN?

Presentation to the Pasadena Audit Committee January 22, 2018

أستاذة : نـــوال بن صالح

County of Riverside Auditor-Controller’s Office

THOMAS’ CALCULUS, 10/E Table of Contents

THOMAS’ CALCULUS, 10/E Table of Contents

THOMAS’ CALCULUS ET, 10/E Table of Contents

Presentation transcript:

Chapter 2 State and Local Government Accounting and Financial Reporting Model: The Foundation ACCT 4313 Rahma Alkhuder 200-800-624

Explain what is known as the CAFR. Comprehensive annual financial report or CAFR contains: Introductory Financial Statistical

Introductory section includes A letter of transmittal Table of contents Other introductory content Financial section includes Management Discussion and Analysis (MD&A) Basic Financial Statements (BFS) Required supplemental information (RSI) other than (MD&A) Statistical section includes Statistical tables Revenue and debt capacity Demographic and economic information Operation information