Accounting Tutorials
- A New Name For Endowment Funds
- Account Classification and Corrections
- Accounting For Joint Costs
- Accounting For Pass-Through Grants By A Public Institution
- Accounting For Pensions By Public Institutions
- Accounting Information Usefulness Qualities
- Accounts Receivable And Accounts Payable Interest Charges
- Agency Account Policy
- Agency Funds
- Annuity Accounting Entries
- Anticipated Public Institution Depreciation Recognition
- Arbitrage Update
- Are All Grants And Contracts Exchange Contracts?
- Art Gift
- Asset Classification
- Asset Definition
- Athletic Statement--Equity In Athletics Disclosure Act
- Audit Standards: General versus Governmental
- Auditor's Responsibility
- Balance Sheet Classification
- Believing Everything You Read
- Benefits Other Than Pension Footnotes
- Board Of Trustee Actions
- Bond Interest During Construction
- Bond Interest Recognition
- Bookstore Operating Activities
- Budget Types And Preparation
- Business Procedures - Petty Cash Management
- Business-Type Activity Description
- Business-Type Activity Description
- Campaign Recognition
- Capital Assets
- Capital Budgeting Analysis - Part I
- Capital Budgeting Analysis - Part II
- Capital Lease Acquisition And Trade
- Cash Flows From Operations Reporting Methods
- Cash Flow Reconciliation-
- Cash Flow Statement Format: FASB vs. GASB
- Changing Depreciation Basis
- Chart of Account Corrections
- Classified Current Liabilities
- Collection Gift
- Comparative Financial Statements
- Comprehensive Income
- Contributed Services Financial Statement Disclosure
- Contribution Transaction: Exchange Or Contribution
- Contributed Use Of Long-Lived Assets
- Cost Allocations
- Cost Principle Of Accounting
- Current versus Noncurrent Assets or Liabilities
- Debt Refunding
- Deferral Versus Non-Deferral Of Revenues And Expenditures
- Deferred Compensation To Athletic Director
- Defined Benefit Pension Plan Definition and Reporting Criteria
- Definitions - Cost, Expense, And Loss
- Derivative Update
- Disclosing Uncertainty
- Disclosure Of Financial Instruments
- Disclosures For Accounting Changes
- Donated Building With Permanent Restriction
- Encumbrance Recognition And Disclosure
- Endowment Definitions
- Environmental Remediation
- Environmental Remediation II
- Employee Related Tuition Recognition
- Equipment Construction Contract Revenue Recognition
- Equipment Lease And Related Issues
- Equity And Debt Securities - A Definition
- Estimate Disclosure
- Evaluating Capital Investment Proposals
- Evaluating Financial Management: Another Piece Of The Puzzle
- Evaluating Financial Statements
- Exchange Contracts
- Extinguishment Of Debt
- Extinguishment Of Debt Disclosure
- Extinguishment Of Debt At A Public Institution
- Extinguishment Of Liabilities
- Fair Value Definition
- Financial Statement Display Questions
- Financial Statement Management Report
- Financial Statement Significant Policies - Disclosure Illustration
- Fine Art Capitalization
- Fixed Asset: Purchase Versus Lease
- Fraudulent Financial Information Indicators
- Function Classifications For Expenditure
- GAAP Pronouncements
- GASB 35 Questions
- GASB 35 Reporting Highlights
- Gift Recognition
- Government College Or University : A Definition
- Government Contract Recording And Reporting
- Governmental Cost Allocation Guide
- Implementation Dates For GASB 35 Reporting Model
- Infrastructure Modified Approach
- Intra -Department Equipment Sales
- Inventory Recognition And Reporting
- Investment Disclosure Requirements
- Investments, Including Repurchase Agreements
- Is It A Gift Or A Grant?
- Is It A Renewal, Replacement, Or Improvement?
- Junior College/Community College-Related Foundation
- Land Acquisition
- Lease Obligation Including Land
- Liability For Compensated Absences
- Lifting of Restrictions on Gifts to Acquire Long-lived Assets
- Long-Term Capital Asset Recognition
- Long-Term Construction Contracts
- Long-Term Construction Cost Recognition
- Mailing List And Affinity Card Revenue
- Maintaining Endowment Corpus Intact
- Matching Scholarship Gift
- Matching Requirement Imposed By Donor
- Net Assets Versus Fund Balances
- Netting Receivables And Liabilities
- New Accounting System - Internally Developed Improvement
- Transactions Not Covered By GAAP
- Non-Cash Donations
- Nonexchange Quid Pro Quo
- Nonmonetary Transactions
- Note Receivable Signed By Trustee
- Notes Payable Exchanged For Property, Goods, Or Services
- Off-Balance Sheet Debt Guarantee
- Offsetting Assets And Liabilities On The Balance Sheet
- Operating Cash Flow Ratio
- Operating Vs. Nonoperating Activity
- Operations According to GAAP
- Other Postemployment Benefits Disclosure
- Other Sources Of Revenues
- Other Sources Of Revenues--Continued
- Output Definition And Measurement
- Pass-Through Grants
- Political Contribution
- Petty Cash Accounts
- Plant Capital Campaign Recognition
- Prepaid Expenses Display
- Procedures For Controlling Cash
- Nonoperating Revenues (Public)
- Public College And University Segment Information
- Public Institution's Resource Flow Measure
- Radio Or Television Station Reporting Standards
- Real Estate Gifts To The Foundation
- Real Estate Sale-Leaseback Of A Parking Lot
- Realization And Cost Recognition
- Recognition Of The Impairment Of A Note Receivable
- Recognizing A Risk Financing Liability
- Recording A New Bond Issue
- Recording Bond Debt Transactions
- Reporting Accomplishments
- Reporting Booster Club Financial Activity
- Reporting Capital Assets in Accordance with GASB 34
- Reporting Scholarships For Athletes Under GASB 35
- Reporting Investments At Fair Value [SFAS 124]
- Reporting Investment Funds Per GASB #31 - An Illustration
- Reporting Liquidated External Investment Pool
- Reporting Market Value Of An Investment Fund
- Reporting Nonoperating Results
- Reporting Risk Management
- Reporting Student Aid Under GASB 35 Reporting Model
- Reporting Unrestricted Net Assets Under GASB 35
- Reporting Works Of Art And Historical Treasures Guidance
- Reserved Tickets And Passes
- Resources Raised And Held By Foundations
- Retired Debt Disclosure
- Sabbatical Leave Reporting
- Sale And Leaseback
- Self-Constructed Assets
- SFAS No. 116 Disclosure Requirements
- Should Foundations Follow FASB Or GASB Standards?
- Silent Auction Donations Recognition
- Split Interest Agreement Authoritative Material
- Staff Developed Computer Software For Internal Use
- Staff Developed Computer Software To Be Marketed
- Statement Of Cash Flows
- Statement Of Cash Flow Revisited
- Statement Of Cash Flows Worksheet
- Strategic Financial Systems
- Subsequent Measurement Of Pledges
- Substantiation Of Gifts
- Trading Securities
- To Capitalize Or Not To Capitalize
- To Consolidate Or Not To Consolidate?
- Tuition Revenues
- Unitizing Investment Pools
- Unrelated Business Income Exceptions
- Unrelated Business Income
- Unrelated Trade Or Business (IRC § 513(A)) Conditions
- Unrestricted Vs. Restricted Funds
- Valuing Uncollectible Accounts Receivable
- What Does 'Current' Tell The Financial Statement Reader?
- When Is An Expense Not An Expense?
- Working Capital Analysis and Its Use