chapter 1 – principles of accounting（第一章u2014u2014会计原理）.pdf

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chapter 1 – principles of accounting（第一章u2014u2014会计原理）.pdf

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chapter 1 – principles of accounting（第一章u2014u2014会计原理）

Accounting Manual for Public School Districts CHAPTER 1 – Principles of Accounting Table of Contents Page PRINCIPLES OF ACCOUNTING 1 Accounting and Reporting Capabilities 2 GAAP Basis Financial Statements 3 ! Unqualified GAAP 3 Other Comprehensive Basis of Accounting (OCBOA) Financial Statements 3 ! Cash Basis 3 ! Regulatory Basis 3 Fund Accounting Systems 3 Government-Wide Reporting 4 Types of Funds 4 Governmental Funds 4 ! General Fund 4 ! Special Revenue Funds 4 ! Capital Projects Funds 5 ! Debt Service Funds 5 ! Permanent Funds 7 Proprietary Funds (Not permitted for school districts in Washington State) 7 ! Enterprise Funds 7 ! Internal Service Funds 7 Fiduciary Funds 8 ! Trust and Agency Funds 8 Number of Funds 9 Accounting for Capital Assets and Long-Term Liabilities 9 Capital Assets 9 Long-Term Liabilities 9 Valuation of Capital Assets10 Depreciation of Capital Assets10 Depreciation of Capital Assets Accounted for in Fiduciary Funds10 Accrual Basis in Governmental Accounting10 Exception for Cash Basis 10 Modified Accrual and Accrual Basis 11 Identification of Modified Accrual or Accrual Basis by Fund or Transaction Type11 Governmental Funds11 Proprietary Funds 11 Fiduciary Funds 12 Transfers12 Budgeting, Budgetary Contro