政府会计英文.pptVIP

Environment Characteristics Chapter 1 Welcome Contrary to what you may have heard, governmental and nonprofit accounting is not a “whole new ball game” However, it is a game played by slightly different rules The purpose of this chapter is to lay the groundwork for those rules The rest of the chapters will examine those rules more closely Learning Objectives Unique characteristics Types of GNP organizations Similarities differences between profit-seeking and GNP organizations Characteristics, concepts, objectives of GNP accounting financial reporting Users and uses of financial information Determining what GAAP to apply GAAP hierarchy Characteristics of GNP Organizations Absence of profit motive Owned by constituents – no stock Contributors of resources do not receive proportional share of benefits Decisions made – directly or indirectly – by voters Meetings where decisions are made usually open to the public Types of GNP Organizations Governments: Federal, state, county, city, township, village, and special districts Education: kindergartens, elementary secondary schools, vocational technical schools, and colleges universities Health and welfare: hospitals, nursing homes, American Red Cross, and United Service Organizations (USO) Religious: YMCA, YWCA, Salvation Army, and church-related organizations Charities: United Way, Community Chest, other fund-raising organizations Foundations: Private trust that operate religious, educational, or charitable organizations Similarities to the Private Sector Operate in the same economy and compete for same resources: financial, capital, and human Acquire convert scarce resources into goods services Use of accounting other information systems Need to operate economically, effectively, efficiently Provide goods and services, many of which may be similar Differences from the Private Sector Organizational objectives Sources of financial resources Methods of evaluating performance and operating results Organizational Ob