Teaching Governmental Activities Accounting—A Mathematically Integrated Approach

• In Event: History and Teaching of Governmental Accounting

Abstract

The structure of accounting for governmental activities is modeled by set of defined accounts and equations. The equations and their changes represent the basic financial statements and their reconciliations for governmental activities. The model serves as a fundamental reference framework throughout a course in governmental accounting. It helps the students relate business and governmental accounting and integrate and extend their knowledge of interrelationship between fund and government-wide statements, net working capital and net position. The goal of this article is to encourage development of the alternative instructional methods for governmental accounting and research regarding their effectiveness.
Keywords: accounting education research, methods

Authors

• Sirousse Tabriztchi, SUNY College at Old Westbury

• Rod C. Tabriztchi, Tabriztchi & Co., CPA, P.C.