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Informationen zum Autor CORNELIUS E. TIERNEY , CPA, CGFM, is a Director with Kearney & Company, and is the author or coauthor of twelve books on governmental accounting and auditing. He served as the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly twenty-five years, and was an original member of the Federal Accounting Standards Advisory Board. EDWARD F. KEARNEY , CPA, CGFM, is the Managing Partner of Kearney & Company. He is a former senior manager of Arthur Young & Company (a predecessor firm to Ernst & Young) and a former officer of a public company listed on the New York Stock Exchange. He also worked for the Department of Housing and Urban Development as an auditor and accountant. ROLDAN FERNANDEZ , CPA, CGFM, is a Senior Partner with Kearney & Company. He is a former principal of Arthur Young & Company and the former chief financial officer of a public company listed in the New York Stock Exchange. He has over twenty-five years of diversified experience in all facets of financial management in both the public and private sectors. JEFFREY W. GREEN , CPA, is a Senior Partner with Kearney & Company with more than nineteen years of experience. He is responsible for federal audit engagements and internal control projects covered under the rules of OMB Circular A-123. He is a recent recipient of the Northern Virginia Association of Government Accountants' (AGA) Federal Financial Partnership Award. KEARNEY & COMPANY is a certified public accounting (CPA) firm that provides audit, accounting, and consulting services to the federal government. Additional details on Kearney & Company can be found on the Web at www.kearneyco.com. All are also coauthors of Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley and OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies. Klappentext The authoritative handbook on federal accounting In nontechnical language, Federal Accounting Handbook, Second Edition provides detailed explanations and techniques for successful implementation for all aspects of accounting for the federal government. It features coverage of how Congress wants the intent and objectives of Sarbanes-Oxley to be implemented by federal departments and agencies; funds from Congressional appropriations; OMBs apportionments; agency obligations and expenditures; check settlements; and more! Edward F. Kearney, CPA, CGFM (Alexandria, VA), is Managing Partner of Kearney & Company. Roldan Fernandez, CPA (Alexandria, VA), is a partner and CEO of Kearney & Company. Jeffrey W. Green, CPA (Alexandria, VA), is a partner of Kearney & Company. Cornelius E. Tierney, CPA (Alexandria, VA), is Director at Kearney & Company, a CPA firm that provides audit and consulting services to the federal government. Zusammenfassung Now in a second edition! Federal Accounting Handbook is the handbook that every financial federal employee can use! covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Inhaltsverzeichnis Preface. Introduction. Part 1 The Nature of Financial Management in the Federal Government. 1 Financial Management Legislation and Policy. 2 The Chief Financial Officers Act of 1990. 3 The Federal Budget. 4 Accounting Events of the Federal Government. 5 Budgetary and Proprietary Accounting Practices. 6 The Department of the Treasury. 7 Federal Financial and Information Systems. 8 Federal Financial Statements. Part 2 Accounting Practices for Selected Federal Activities and Transactions. 9 Pay, Leave, and Allowances, and Travel and Transportation.
