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Posted: September 18th, 2022
Describe the varied purposes of budgets.
Discussion 1
Budgetary Considerations
Describe the varied purposes of budgets. What are the differences between operating budgets and capital budgets? Respond to at least two of your classmates’ postings.
Discussion 2
Accounting Standards-Setting Bodies
Address Exercise E1-2 at the end of Chapter 1. Why are three different bodies established for accounting standards? Respond to at least two of your classmates’ postings.
Required Resources
Text
Ives, M., Patton, T., Patton, S. (2013). Introduction to governmental and not-for-profit accounting (7th ed.). Pearson.
• Chapter 1: Governmental and Not-for-Profit Accounting Environment and Statistics
• Chapter 2: The Use of Funds in Governmental Accounting
• Chapter 3: Budgetary Considerations in Governmental Accounting
• Chapter 4: The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds
• The full-text version of this ebook is available in your online classroom through the VitalSource platform.
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1st Discussion
Fiscal Considerations
Describe the various functions of budgets. What are the distinctions between operational and capital budgets? At least two of your classmates’ postings must be responded to.
2nd Discussion
Accounting Standards Developing Organizations
At the end of Chapter 1, complete Exercise E1-2. Why are three distinct accounting standards bodies established? At least two of your classmates’ postings must be responded to.
Resources Needed
Text
M. Ives, T. Patton, and S. Patton (2013). An overview of governmental and non-profit accounting (7th ed.). Pearson.
• Chapter 1: Governmental and Not-for-Profit Accounting Environment and Statistics
• Chapter 2: The Use of Funds in Governmental Accounting
• Chapter 3: Budgetary Considerations in Governmental Accounting
• Chapter 4: The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds
• The full-text version of this
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