Governmental Financial Reporting Presented by David R. Koeppen‚ Ph.D.‚ CPA Department of Accountancy Boise State University dkoeppen@boisestate.edu Topics • • • • • Introduction Reporting Basics Fund Accounting Government-wide Financial Statements Summary and Conclusion Introduction • • • • Purpose of Financial Reporting Generally Accepted Accounting Principles Characteristics of Governmental Entities Effects of Characteristics on Financial Reporting Purpose of Financial Reporting • Private
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Inherently Governmental Functions Table of Contents Abstract ………………………………………………………………………….….1 Definition of Inherently Governmental Functions..……………………....................1 Office of Management and Budget (OMB) guidance on functions considered IGF .........2-3 IGF Topic of Concern …….........................................................................................4 Conclusion …………………………………………………………………………
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In the “Proposals Relation to the Education of Youth in Pennsylvania‚ Philadelphia‚” 1749‚ Benjamin Franklin reconciled public service‚ the benefits of classical learning‚ and the necessity of practical training for young people in the colony. Mr. Franklin discussed that knowledge helps to give honor. Not just honor to yourself for knowing what you are doing and talking about but‚ also an honor for your country to represent them if you were to become a part of office and have to communicate with
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The biggest similarity between the social structures of the ancient civilizations of India‚ China and the Mediterranean region would be the contempt of women‚ who were usually seen as a source of entertainment for men. As a result‚ women all around the world had near to zero influence in the society in old times. Another important social similarity of these four (if you separate the Romans and the Greeks) civilizations was the presence of a hierarchical social ladder‚ mainly based on occupation.
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Non-governmental organization (applying sociological perspectives associated with social imagination) It is not the case that the all of the non-governmental organization has concerned or tackled in every social issue‚ but it should be supposed that social issues must be influenced by some forces that react by specific social units. This paper is going to investigate what a non-governmental organization is suppose to function or how is its status and influent the entire society throughout analyze
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Talia Regan 05.29.13 Social Structure in Homer ’s ’Odyssey ’ Homer ’s epic‚ ’The Odyssey ’‚ is a lengthy poem that recounts the Trojan war hero‚ Odysseus ’ arduous and protracted journey home to Ithaca. In it‚ Homer accentuates the somewhat feudal nature of his world‚ a societal structure that far more resembles his own than that which actually existed in Mycenaean Greece‚ less to supplement the story‚ but rather to serve as the primary focus. Despite the feudal qualities of the world that
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Personality: Type a (Extroverts) Type A personality types are called Extroverts. People with this personality choice lack in patience’s and tend to get frustrated fairly easy/short tempered‚ they are excessively self-critical‚ but have a strong urge towards competition and a high desire to accomplish tasks. Achievements are extremely important for Extroverts as they always want to perform to the best of their ability/stand out from the crowd and look impressive‚ however extroverts experiences
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To borrow means ’to take and use something that belongs to somebody else‚ and return it to them at a later time.’But is this as clear as it’s presented in the dictionary? Does this action lead to unpleasurable consequences? Borrowing is a doomed cause. It ends with its beginning‚ like a closed circle and never lets you go away. It grabs you with its tentacles‚ until it completely tears you to pieces‚ like a fierce beast‚ and then leaves you to the vultures and jackals. People borrow things‚ and
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The Ben Franklin Effect proves to be a paradox of altruism‚ and says‚ a person that an individual has done a favor for‚ that same individual is more likely to do another favor‚ than a person that has helped that other individual. I speculate that is said to be a
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[pic] I am a provider‚ to those living and to those not: My abundant leaves for the paper you waste‚ My towering trunk for what furniture’s based‚ Air breathed and fruits consumed‚ I bestow upon you. I am a tree; please acknowledge me. 5 I am like a child‚ defenseless‚ desperate‚ and delicate. High and mighty I stand without bothering your people‚ Yet you ravenously wreck the grounds of the feeble. What was once plenty is now
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