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 sector
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M 2 Professional ethics Service Ideal The wellbeing of society The pursuit of excellence Community service Code of Ethics for Professional Accountants (APESB 2010) Ensure high-quality service consistent with the reputation of the profession. It provides guidance in conflict situations. Conceptual framework approach The code provides a conceptual framework approach to the application of the fundamental principles of professional conduct: 1. integrity Honest and trust. Accountants
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than you expected? Do you think there may have been a scoring error? Maybe you filled in a section incorrectly or your exam wasn’t graded properly? Scoring errors on the ACT are rare‚ but they are possible‚ and there are ways to identify and correct these errors. This guide will go over the steps you need to take in order to verify your scores‚ as well as what you should do to improve your score on future ACTs if there was no grading error. Did ACT‚ Inc. Make a Mistake? It’s very rare for ACT
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Mandated Reporting Reporting child abuse often becomes an ethical dilemma because violating a client’s right to confidentiality and breaking the law are both considered unethical behavior. There are many factors a social worker must take into consideration when making a report of child abuse such as; circumstances of the suspected abuse‚ professional and ethical standards‚ and legal requirements. However‚ there are guidelines and a Code of Ethics to help social workers ensure this process is
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Medication Errors Paper Dorothy Pasowisty Pharmacology 2 Angela Falconer Practical Nursing Program June 30th‚ 2010 Table of Contents Introduction......................................................................................................................................3 Summaries of Journal Articles.........................................................................................................3 The Definition of a Medication Error....................................
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Errors and Compliance in Coding Lisa rosier HCR/220 August 20‚ 2010 Linda Murray Errors and Compliance in Coding Billing and coding is very important in medical facilities‚ not only to the facility but also the patients and their insurance carriers. Sometimes‚ mistakes are made during this process that can cause delay in payment or denial of a claim. One mistake made in coding is assumption coding.
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PK – Lab Report Name: ____________________ Section: ___________________ Experimental Errors and Uncertainty Data: The data table that follows shows data taken in a free-fall experiment. Measurements were made of the distance of fall (Y) at each of the four precisely measured times. Time‚ t (s)|Dist‚ y1 (m)|Dist‚ y2 (m)|Dist‚ y3 (m)|Dist‚ y4 (m)|Dist‚ y5 (m)||σ|t2| 0|0|0|0|0|0|0|0|0| 0.5|1.0|1.4|1.1|1.4|1.5|1.3|.2|.25| 0.75|2.6|3.2|2.8|2.5|3.1|2.8|.3|.56| 1.0|4.8|4
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law to report suspected child abuse or neglect. These individuals are not investigators and therefore responsibility for proving whether abuse or neglect is actually taking place resides in special governmental organizations established for that specific reason. According to a report by the Office of the Auditor General (2015)‚ Arizona has exceeded the national average of child abuse or neglect reports in federal fiscal years 2011 through 2013‚ a steady increase that is attributed to changes in legislature
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The unethical relationship between correction officers and inmates because a social issue because us on the outside don’t really know what goes in on the inside so when people that came out of jail serving their prison time come out and says what the correction officers did to them it’s not for society to turn our back on them because they are criminals but to look in to it to make sure this isn’t happening to individuals. staff sexual misconduct has very real consequences for a facility and its
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importance of investigative reporting comes into play. Investigative reporting is a type of journalism that tries to discover information of public interest that someone is trying to hide (English Definition of "Investigative Journalism"). The topic in which the reporter investigates is solely dependent on their own personal interest‚ or the interest of their editor. These topics could range from government and politics to police negligence. Despite the risks‚ investigative reporting is very valuable to
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