Describe the major items disclosed in the MD&A section of published financial reports.

Management’s Discussion & Analysis (MD&A)

Describe the major items disclosed in the MD&A section of published financial reports.

Major Funds

Describe the major funds for a governmental entity and what items belong in those funds. These funds include the general fund, a governmental or enterprise fund, and any other fund the governments’ office believes is particularly important (as described in Chapter 9).

Required Resources

Text

Ives, M., Patton, T., Patton, S. (2013). Introduction to governmental and not-for-profit accounting (7th ed.) . Pearson.

· Chapter 5: The Governmental Fund Accounting Cycle: Additional Transactions of General and Special Revenue Funds – Introduction to Permanent Funds

· Chapter 6: The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Special Assessments

· Chapter 7: The Governmental Fund Accounting Cycle: Proprietary-Type Funds

· Chapter 9: Reporting Principles and Preparation of Fund Financial Statements

· The full-text version of this ebook is available in your online classroom through the VitalSource platform.

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