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Page 1: Proprietary Fund Accounting 2 22 16

PROPRIETARYFUND

ACCOUNTING

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Page 2: Proprietary Fund Accounting 2 22 16

I n t h i s s e c t i o n w e w i l l c o v e r :

Basis

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I n t h i s s e c t i o n w e w i l l c o v e r :

BasisISF

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Page 4: Proprietary Fund Accounting 2 22 16

I n t h i s s e c t i o n w e w i l l c o v e r :

BasisISFEnterprise

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Page 5: Proprietary Fund Accounting 2 22 16

https://www.youtube.com/watch?v=pEZez5LHYMA

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Page 6: Proprietary Fund Accounting 2 22 16

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INTERNALSERVICEFUNDS

Page 7: Proprietary Fund Accounting 2 22 16

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ENTERPRISEFUNDS

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ACCRUALBASIS

Page 9: Proprietary Fund Accounting 2 22 16

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BUSINESS

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O U T F L O W SExpenses

Expenditures

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R E V E N U ENon-Exchange

Exchange

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INTERNALSERVICEFUND

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"COSTREIMBURSEMENT"

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CENTRALIZE

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COST OFRUNNING THEGOVERNMENT

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GOVERNMENTALACTIVITY

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@CFarrellCPA

ENTERPRISEFUND

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@CFarrellCPA

EXTERNAL

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@CFarrellCPA

"USERCHARGES"

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@CFarrellCPA

PROFIT

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R e c a p o f w h a t w e c o v e r e d :

Accrual Basis

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R e c a p o f w h a t w e c o v e r e d :

Accrual BasisCostReimbursement

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R e c a p o f w h a t w e c o v e r e d :

Accrual BasisCostReimbursementUser Charges

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