Chapter 9 - Accounting for special purpose entities, including public colleges and universities. In this chapter students will be able to: Identify the required financial statements of varying types of special-purpose entities, prepare combined fund-basis/government-wide financial statements for a special purpose entity engaged in a single governmental activity, apply the accrual basis of accounting in the recording of typical transactions of a public college or university. | Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 9: Accounting for special purpose entities, including public colleges and universities
