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http://www.cpaexcel.com/pv4/cpaexcel/publish?format=assignment&aid... Terminology Slides 1 of 43 3/22/2012 2:33 PM http://www.cpaexcel.com/pv4/cpaexcel/publish?format=assignment&aid...…

Documents ch02

Chapter 2 Fund Accounting Questions for Review and Discussion 1. In governmental accounting, a fund is a fiscal and accounting entity with a selfbalancing set of accounts…

Documents Revenue Recognition FASB 2012

March 2012 Financial Accounting Standards Board FASB staff document Revenue recognition – Potential changes to U.S. GAAP This document has been prepared by the staff of…

Documents Government Accounting and Financial Reporting

HON. ARMANDO G. PANGANIBAN Professor • This report describes government budgeting, accounting and auditing arrangements. • For the purposes of this report, “government”…