Governmental GAAP Practice Manual

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CCH, Nov 1, 2008 - Business & Economics - 1100 pages
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Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
 

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Contents

Introduction
1-4
Worksheet Conversion Entry Checklist 114
1-15
Donations of Capital Assets from Outside Parties 137
1-37
LongTerm Noninterest Bearing Notes Receivable 143
1-43
Current Period Transactions 149
1-49
Eliminations of Transfers and the Identification
1-56
Measurement Focus and Basis of Accounting
2-4
Financial Reporting at Fund Level 210
2-10
Fund Financial Statements 823
8-23
Converting to GovernmentWide Financial Statements 829
8-29
Worksheet for Summarizing Current
8-50
Pension and Other Employee Benefits Trust
9-1
PrivatePurpose Trust Funds 101
10-10
Agency Funds 121
12-1
Developing Information for GovernmentWide
14-1
Worksheet for Summarizing Current
14-8

Fund Financial Statements 239
2-26
Converting to GovernmentWide Financial Statements 241
2-41
Overview
3-1
Governmental Funds
4-2
Debt Service Funds
5-1
Permanent Funds
6-1
Proprietary Funds
7-1
Financial Reporting at the Fund Level
8-3
Worksheet for Summarizing Current
14-19
Internal Service Funds Statement of
15-8
Component Units 151
16-15
Notes to the Financial Statements 171
17-1
Merging Internal Service Funds into
17-8
Combining and Individual Fund Financial
19-1
Statistical Section 201
20-1
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