A Study of Selected Concepts for Government Financial Accounting and Reporting
Author : William W. Holder
Publisher :
Page : 84 pages
File Size : 40,69 MB
Release : 1980
Category : Accounting
ISBN :
Author : William W. Holder
Publisher :
Page : 84 pages
File Size : 40,69 MB
Release : 1980
Category : Accounting
ISBN :
Author : Bruce W. Chase
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 35,58 MB
Release : 2020-07-15
Category : Business & Economics
ISBN : 1119736668
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources
Author : Warren Ruppel
Publisher : John Wiley & Sons
Page : 325 pages
File Size : 25,96 MB
Release : 2009-10-26
Category : Business & Economics
ISBN : 0470411503
For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board. Read, interpret, and analyze governmental financial statements—Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of: Basic accounting concepts underlying all governmental accounting and financial reporting Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Background and definition for understanding the reporting entity Accounting requirements for revenues from non-exchange transactions Recording and valuing capital assets Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-source reference you will find. Whether you are a manager, budget preparer, state legislator, comptroller, lawyer, bond counsel, underwriter of municipal bonds, rating agency employee, bond insurer, contractor, or a member of a school board or city council—Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization.
Author : Bruce W. Chase
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 13,60 MB
Release : 2020-06-23
Category : Business & Economics
ISBN : 1119736757
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources
Author : Susan W. Martin
Publisher : Waveland Press
Page : 305 pages
File Size : 26,4 MB
Release : 2066-12-19
Category : Business & Economics
ISBN : 1478609524
Pedagogically rich, this core textbook in governmental and not-for-profit accounting offers in-depth coverage for advanced accounting courses. The classroom-tested text logically builds student understanding of basic concepts like accountability, typical transactions like recording budgets and property taxes, and carries those concepts through to the detailed production of annual financial statements and conversions to produce government-wide financial statements. Reasonably priced and user friendly, the Martin-West volume is loaded with helpful questions, exercises, problems that include Internet research, case studies, summaries, and boxed items. Key features include: Putting It Together examples walk readers through the process of analyzing and entering typical transactions and developing financial statements Strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations Ties to the Real Worldinformation from business publications and from actual financial reportsillustrate chapter concepts and accounting concerns Clearly stated, measurable learning objectives focus on specific learning goals
Author :
Publisher :
Page : 170 pages
File Size : 11,46 MB
Release : 1993
Category : Accounting
ISBN :
Author : United States. Office of Management and Budget
Publisher :
Page : 100 pages
File Size : 45,20 MB
Release : 1993
Category : Finance, Public
ISBN :
Author :
Publisher :
Page : 204 pages
File Size : 49,10 MB
Release : 1981
Category : Housing
ISBN :
Author : James M. Patton (CPA.)
Publisher :
Page : 84 pages
File Size : 34,29 MB
Release : 1987
Category : Business & Economics
ISBN :
Author : Robert Berne
Publisher :
Page : 196 pages
File Size : 14,78 MB
Release : 1992
Category : Business & Economics
ISBN :