휴넷 비영리조직회계 영문 과제

소개

"휴넷 비영리조직회계 영문 과제"에 대한 내용입니다.

목차

1. 통합(Government-wide)재무제표의 측정목적, 측정자원 및 회계처리방법
2. 사업형펀드(Proprietary fund)의 펀드 재무제표 이름
3. 정부형펀드(Governmental fund)의 Fund balance 구성요소 5가지 이름
4. GASB와 FASB의 차이점 5가지
5. 출처 및 참고문헌

본문내용

1. 통합(Government-wide)재무제표의 측정목적, 측정자원 및 회계처리방법
The purpose of governmentwide financial statements is to present the financial position and the operating results of the governmental entity as a whole.
The statements are expected to provide users with operational accountability information and to enable them to do the following:
understand the true financial position of the governmental entity, including capital and financial assets and long-term as well as short-term liabilities;
determine whether the entity is able to continue to provide current service levels and meet its obligations as they become due;

참고자료

· National center for education statistics : https://nces.ed.gov/
· https://fmx.cpa.texas.gov/