Handbook of Governmental Accounting and Finance
Nicholas G. Apostolou, D. Larry Crumbley
Wiley, Jan 1, 1988 - Finance, Public - 268 pages
Federal, state and local governments face difficult economic times and increased budgetary constraints as well as increased scrutiny of real and perceived mismanagement of finances and accounting. This reference covers the major aspects of accounting, financial planning and management for all levels of government. Will provide up-to-date information on the multitude of different governmental accounting systems. Brings together the expertise of over 50 experienced professionals and contains 180 exhibits that illustrate key concepts and present practical, real-world examples of important points. Annual supplements will keep subscribers up-to-date with anticipated changes in government accounting and financial systems standards and procedures as the industry attempts to standardize these systems.
What people are saying - Write a review
We haven't found any reviews in the usual places.
A MICRO VIEW OF GOVERNMENT 1
OBJECTIVES OF FINANCIAL REPORTING 1
89 other sections not shown
accepted accounting principles Account Group accounting principles activities administrative agency AICPA allocation amount appropriate assessment auditor basis benefits bonds budget budgetary capital cash City compliance contract cost Debt Service deductions departments depreciation determine earnings employee encumbrances Enterprise Funds entry equity evaluation example Exhibit expenditures expenses federal government financial reporting financial statements fiscal fixed assets fraud fund balance fund type GAAP GASB Governmental Accounting governmental funds governmental unit impact fee income tax increase individual interest internal controls investment issued levied liabilities long-term microcomputers objectives obligations operating organization payment percent period procedures proprietary funds purchase put option received record repo repurchase agreements Reserve retained earnings revenues sales tax securities Single Audit sources taxpayer transactions Trust Funds users utilities Vouchers payable XXXX xxxxx zero coupon bonds