Across
- 3. Authoritative jurisdiction for public not-for-profits.
- 4. Accounting for activities related to serving the public.
- 11. Insurance providers are an example.
- 14. Donations recognized as revenue when the promise is made.
- 16. Accounting for business-type activities.
- 17. On fund-based financial statements, the purchase of a truck would be debited to here.
- 19. Fund-based financial statements recognize this when measurable and available to be used.
- 21. Accounting for financial resources held for others as a trustee.
- 22. These credit entries are used for recording budgets in fund-based financial statements.
Down
- 1. Record financial resources accumulated to pay long-term liabilities and interest when due.
- 2. Financial Statements that include information on fiduciary funds.
- 5. The Statement of ___ is required to be prepared by hospitals.
- 6. Accounts for cost incurred to acquire or build major governmental facilities.
- 7. Transactions between governmental and enterprise funds that are reported on government-wide financial statements.
- 8. Section 501(c)(4) of the Internal Revenue Code applies to ____ groups.
- 9. Activities relating to the objectives of the organization.
- 10. Governmental activities that are financed, at least in part, by a user charge.
- 12. Classification of net assets that are designed for a particular purpose or future time period.
- 13. Contracts with hospitals and insurance companies to set fee schedule for specific procedures.
- 15. Existence is to serve other functions of government by a cost-reimbursement basis.
- 18. The Statement of Activities and Changes in Net Assets uses the ___ of accounting.
- 20. A recorded commitment or contract.