CHAPTER 1: INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENT AND NOT-FORPROFIT ENTITIES OUTLINE Number Topic Type/Task Status (re: 17/e) Questions: 1-1 Differences between types of organizations Identify Same 1-2 Distinguishing between general purpose and special purpose governments Identify Same 1-3 Standards-setting bodies Identify Same 1-4 Determining which standard-setting body sets standards for a nongovernmental NFP Categorize Same 1-5 Nature and significance of interperiod equity Explain Same 1-6 Determining the purpose of the two types of accountability Determine Same 1-7 Primary reporting objectives for NFPs and governments Compare Same 1-8 Comprehensive annual financial report Recognize Same 1-9 Federal government performance and accountability report Identify/Describe Same 1-10 NFP reporting of expenses Explain Same Cases: 1-11 Research Case—GASB Apply New 1-12 Research Case—GASB Summarize 1-11 1-13 Research Case—FASB Summarize New 1-14 Research Case—FASB Analyze New 1-15 Research Case—FASAB Summarize 1-13 1-16 Research Case—Federal Financial Reporting Objectives Analyze 1-15 Exercises/Problems: 1-17 Examine the CAFR Examine 1-16 1-18 Financial Statement Differences Differentiate 1-17 revised 1-19 Various Multiple Choice 1-18 item 9 is new; other items are the same or revised 1-20 Matching concepts and reporting characteristics or requirements for governmental and NFP organizations Classify 1-19 revised