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Zusatztext "The chief objective of this handbook is to contribute to the readers' appreciation and understanding of governmental accounting. The handbook encompasses the latest developments in Generally Accepted Accounting Principles (GAAP)! budgeting! fund accounting! financial reporting! and auditing requirements for governmental entities. It is a complete manual to a wide range of governmental accounting topics that fall under the Governmental Accounting Standards Board (GASB) Statement 34 reporting model and subsequent statements! which have significantly changed governmental financial statements' presentation."-From Editor Frederic B. Bogui"The list of contributors is impressive! both in length and qualifications . . . the pieces fit together well! covering all significant areas of governmental accounting and doing so at an impressive level of depth and detail." - F. A. Marino! Assumption College! in Choice: Current Reviews for Academic Libraries! June 2009! Vol. 46! No. 10 Informationen zum Autor Frederic Bogui Klappentext The conventional view it that government accounting is the counterpart to business accounting! and the absence of a profit motive in governments is where the dividing line lies. However! a careful study reveals that there are striking similarities in both areas. Drawing on the expertise of a distinguished group of contributors! this handbook demystifies governmental accounting. Introducing readers to the wider scope of governmental accounting! the content reflects the growing complexity of the subject. It covers state and local governments in the US as well as federal accounting and international public sector accounting standards. Zusammenfassung Offers a discussion of the growth of generally accepted accounting principles (GAAP), providing a historical perspective which highlights the greater levels of accountability in government finance. This book covers governmental funds, proprietary funds, and fiduciary funds. Inhaltsverzeichnis The Growth of GAAP. Progressive Government Budgeting. Expenditures and Revenues in U.S. Governments. Fund Accounting.The General Fund. Debt Service Funds. Capital Projects Funds. Proprietary Funds. Fiduciary Funds. Governmental Financial Reporting. Governmentwide Financial Benchmarks for State Governments. Auditing Governmental Entities. Federal Accounting and Financial Reporting. International Public Sector Accounting Standards. Index. ...
