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ACCT 2101 Lecture 7: Chapter 7: Accounting for Receivables

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7. Reconciling the GST control accounts is different for accrual based accounting and cash accounting. When reconciling the GST control accounts, with what would outstanding GST be reconciled in each case?

Answer the following questions: 1. Describe the five types of government entities. 2. Describe the attributes of government entities. 3. Describe fund accounting 4. Describe modified accrual accounting. 5. Describe full accrual accounting 6. Describe the financial resources measurement focus. 7. Describe the economic resources measurement focus.

ACCT 2101 Lecture 7: Chapter 7: Accounting for Receivables

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