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11 Cards in this Set
- Front
- Back
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SIRAGE
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Service Costs
+ Interest Costs - Expected Return on Plant Assets + Amortization of Prior Service Costs +/- Amortization of Gains/Losses + Amortization of Transition Costs |
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Deferred Tax Expense Calculation
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Increase in DTL - Increase in DTA
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Reliability
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V erifiability
R epresentational Faithfulness N eutrality |
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Relevance
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P redictive Value
F eedback Value T imeliness |
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Sources of GAAP
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B ARBs
O APBOs S FASB SFAS S FASB Staff Positions I FASB Interpretations I FASB Statement Implementation Issues |
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Types of Program Revenue - Government Wide F/S
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S ervice Charges
O perating Grants & Contributions C apital Grants & Contributions |
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Which type of Statement of Cash Flow is required for Governmental Funds & what are the four sections?
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Direct Method
Operating, Investing, Capital & Related Financing, Non-Capital Financing |
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Parts of a Personal Financial Statement?
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Statement of Financial Position & Statement of Changes in Net Worth
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Governmental Funds
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GRASPP
General Fund Special Revenue Fund Debt Service Fund Capital Projects Fund Permanent Fund |
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Proprietary Funds
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SE
Internal Service Fund Enterprise Fund |
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Fiduciary Funds
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PAPI
Pension Agency Private Purpose Investment Trust Fund |
