|
converting fund financial statements to government-wide financial statements
|
|
Basical financial statements--federal agency vs. U.S. Government
|
|
account classification and preparation of financial statements for Proprietary Fund --LO 2
|
|
Video from the May 2, 2018, College Council
meeting held at 2 Union Ave., Saratoga Springs, N.Y.
|
|
Discusses the parts of the audit report, including the need for an explanatory paragraph. It also discusses the three conditions that require a departure from the unmodified opinion audit report. …
|
|
Brief overview of the auditing standards and their organization
|
|
Video from the Septemper 20, 2017, College Council meeting held at 2 Union Ave., Saratoga Springs, N.Y.
|
|
adjusted trial balance to formation of all financial statements
|
|
EFFECT ON INCOME AND BALANCE SHEET ACCOUNTS
|
|
What is the statement of cash flows? What information is provided? What are the three different types of transactions displayed on this financial statement?
|
|
We define the balance sheet, stating its purpose. We explain what information is provided on the balance sheet.
|
|
We define the income statement, describe the purpose of the income statement,
and determine what information is included in the income statement.
|