Applying Government Accounting Principles

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LexisNexis, May 25, 2016 - Law - 1178 pages
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Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics:

•   Fund accounting and classification guidelines

•   Recognizing and recording resource inflows and outflows

•   Measuring and recording all financial statement accounts and groups

•   Specialized accounting for pensions and grants

•   Budgeting and management accounting

•   Computers in government accounting

 

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Contents

CHAPTER 1
FUND ACCOUNTING
GOVERNMENTAL AND PROPRIETARY
FIDUCIARY FUNDS
INTERFUND TRANSACTIONS
RECOGNIZING AND RECORDING RESOURCE
REVENUE ACCOUNTING
EXPENDITURE AND EXPENSE
MANAGEMENT ACCOUNTING
COMPETENCE IN FINANCIAL
COST ALLOCATION AND INDIRECT
FORMULATING THE BUDGET
EXECUTING THE BUDGET
GOVERNMENT MANAGEMENT
INTERNAL CONTROL
COMPUTER SYSTEMS

CASH AND INVESTMENTS
INVENTORY PREPAID EXPENSES
CAPITAL ASSETS
LIABILITIES AND LEASES
SPECIALIZED TYPES OF ACCOUNTING
GRANTS AND FEDERAL FINANCIAL
FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS
NOTES TO FINANCIAL STATEMENTS
FINANCIAL REPORTING FOR SPECIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
INTEGRATED GOVERNMENT FINANCIAL
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