Introduction
This chapter is under construction. When completed it will have a discussion of the proprietary or business like funds as opposed to the governmental funds, which were of interest in chapter 3 and chapter 4. These discussions will cover general tenets of business financial reporting and the specifics of the various proprietary funds, namely, internal service funds and enterprise funds. For the most part these funds follow the accrual logic of the alternative model discussed in chapter 2. As such it also provides a preview of what governmental accounting might look like if GASB follows the dual perspective by adding an accrual assessment of financial performance.
Pretest
Lessons
Discussion
Study Aids
Post-Test
