政府会计英文课件.ppt

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