ACC 380 Week 2 DQ 1 Modified Accrual .pdf
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ACC 380 Week 2 DQ 1 Modified Accrual
Accounting and General Fund Items
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Complete the following questions based on the Chapter 4 material:
a) Outline revenue recognition criteria under modified accrual
accounting. Includes pecific requirements for property tax revenue.
b) Outline expenditure recognition criteria under modified accrual
accounting. Include the general case, recognition of debt service
expenditures, and recognition of expenditures for item such as
compensated absences II. Distinguish between the (1) GAAP basis and
(2) budgetary basis of reporting for the General Fund.
Do not forget to show all necessary steps and explain how you attained
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