GOVERNMENTACCOUNTING

OVERVIEWPART 1

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I n t h i s s e c t i o n w e w i l l c o v e r :uraccounted4accounting.com

Who makes therules?

I n t h i s s e c t i o n w e w i l l c o v e r :

Who makes therules?What are thecharacteristics?

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I n t h i s s e c t i o n w e w i l l c o v e r :

Who makes therules?What are thecharacteristics?Who are the users?

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https://www.youtube.com/watch?v=LPNRn6t2l6Y

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Takes about 5 1/2 minutes.

GASB

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GovernmentAccounting

Standards Board

GASB

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State and LocalNOT

Federal

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THREECHARACTERISTICS

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CHARACTERISTICSElections

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ELECTEDOFFICIALSOR THEIR

APPOINTEES

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CHARACTERISTICSElectionsDissolution

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Assets RevertTo A Higher

LevelOf Govt

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CHARACTERISTICSElectionsDissolutionTaxes

THEY CANTAX YOU

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WHO IS USINGTHE

STATEMENTS?

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FINANCIALStockholders

Creditors

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GOVERNMENTCitizens

Elected OfficialsCreditors

R e c a p o f w h a t w e c o v e r e d :

GASB makes the rules

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R e c a p o f w h a t w e c o v e r e d :

GASB makes the rules

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Elections, dissolution,taxes

R e c a p o f w h a t w e c o v e r e d :

GASB makes the rulesElections, dissolution,

taxes

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Statements are for thecitizens

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