Guam Community College (A component unit of the government of Guam)
Students will choose a Government of Guam instrumentality and will submit a written research report on the government operations and financial position of the instrumentality. Students will be expected to present their findings to the class.
Research on:
1. Background (chapter 1)
* purpose of existence and legislative authority
* what the reader needs to know in order to understand the research project or research organization.
* related work: a review of relevant literature in the fiield, including reference.
* organizational structure
2. Basis of accounting (Chapters 1, 2)
* basis of accouniting used (i.e. modified accrual or accrual)
* financial statements used
* types of funds
* restrictions, if any
3. financial statements (chatpers 2,4 throught 9,11)
* discuss financial statements
* discussins
* financial and operational issues
* going concern issues
* recommendation
4. revenues (chapter 10)
* identify revenue sources(s)
* funding source(s)
* discussions
* financial issues
* recommendation
5. expenditures/espenses (chapter 10)
* identify expenditures/expenses
* discussions
* financial issues
* recommendation
6. budgeting and performance measurements (chapters 3,12)
* budget to actual-revenues and expenditures
* identify performance measurements applicable to your organization
* evaluation of internal control strengths and weaknesses
* discussions
* financial issues
* recommendation
Conclusion
References
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