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An Overview of Accounting Reporting and Auditing
Objectives and Principles of Accounting for Governmental Entities
Differences Between Business and Government Accounting
18 other sections not shown
accepted accounting principles accounting and reporting accounting practices Accounts Payable accrued activities AICPA amount annual appropriate asset account group auditing standards auditor balance sheet basis of accounting budget capital projects fund cash flow statement changes in fund compliance construction control accounts costs County debit debt account group debt service fund December 31 depreciation earnings enterprise fund entry equity example expenditures expenses FASB federal financial audit financial reporting financial statements Financing Sources fiscal fixed asset account fund accounting fund types GAAP GASB Governmental Accounting governmental entities governmental funds governmental unit income internal control investments June 30 lease long-term debt account long-term liabilities ment nonprofit operating statement Operating Transfers pension percent principal property taxes proprietary funds purchased received recognized recorded restricted single audit sinking fund special assessment special revenue funds statement of revenues transactions trial balance trust fund Unreserved Fund Balance unrestricted users