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Accounting for non-profit organizations
Learning Objectives
• Differentiate government accounting from
the accounting for business entities.
• State the government entities charged with
accounting responsibility.
• Describe briefly the GAM for NGAs.
• State the basic principles used in
government accounting.
• State the recognition criteria for assets.
Responsibilities of COA
• Promulgate accounting and auditing rules
• Keep the general accounts
• Submit financial reports