Government Accounting Chapter 5 Wilson

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CHAPTER 5:ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS

OUTLINE
|Number |Topic |Type/Task |Status | | | | |(re: 14/e) | |Questions: | | | | |5-1 |Defining and reporting general capital assets |Define and explain |New | |5-2 |Capital asset disclosures |Explain |Same | |5-3 |Modified approach for infrastructure |Explain |New | |5-4 |Capital lease accounting |Describe |Same | |5-5 |Intangible assets |Compare |New | |5-6 |Use of capital projects funds |Explain |New | |5-7 |Encumbrances |Explain |Same | |5-8 |Construction work in progress |Explain |Same | |5-9 |Asset impairment |Explain |New | |5-10 |Special assessment capital projects |Explain |New | |Cases: | | | | |5-1 |Modified approach for infrastructure assets |Evaluate, write |Same | |5-2 |Options for financing public infrastructure |Evaluate, explain |Same | |5-3 |Recording and reporting damaged capital assets |Evaluate, explain |New | |Exercises/Problems: | | |5-1 |Examine the CAFR |Examine |Same | |5-2 |Various |Multiple Choice |5-2 revised | |5-3 |General capital assets |Journal Entries |New | |5-4 |Capital asset disclosure schedule |Financial Statement |New | |5-5 |Lease classification and accounting |Calculate; JEs |Same | |5-6 |Asset impairment |JEs; Reporting |Same | |5-7 |Capital projects fund |JEs |New...
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