Wiley GAAP for Governments 2004: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Front Cover
John Wiley & Sons, Apr 28, 2004 - Study Aids - 576 pages
0 Reviews
A practical application guide to ensure governmental GAAP compliance
In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements.
Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

2 Overview of Accounting and Financial Reporting by Governments
31
3 Accounting FundamentalsFund Accounting Fundamentals and Basis of AccountingMeasurement Focus
49
4 The Importance of Budgets to Governments
70
5 Financial Statements Prepared by Governments
82
6 Definition of the Reporting Entity
129
7 General Fund and Special Revenue Funds
163
8 Capital Projects Funds
174
9 Debt Service Funds
186
16 Accounting for Securities Lending Transactions
288
17 Compensated Absence Accruals and Disclosures
296
18 Employers Accounting for Pensions
306
19 Accounting for Postemployment Benefits other than Pensions
332
20 Interfund and IntraEntity Transactions
337
21 Risk Financing and InsuranceRelated ActivitiesPublic Entity Risk Pools
342
22 Accounting for Leases
370
23 Landfill Closure and Postclosure Care Costs
387

10 Proprietary Funds
194
11 Fiduciary Funds
212
12 Capital Assets
218
13 LongTerm Obligations
235
14 Nonexchange Transactions
252
15 Cash and InvestmentsValuation and Disclosures
268
24 Public Employee Retirement System Financial Statements
396
25 Educational Institutions
423
26 Other Governmental Entities
432
Appendix Disclosure Checklist
440
Index
459
Copyright

Other editions - View all

Common terms and phrases

About the author (2004)

Warren Ruppel, CPA, is the assistant comptroller for accounting of the City of New York, where he is responsible for all aspects of the City’s accounting and financial reporting. He has over twenty years of experience in governmental and not-for-profit accounting and financial reporting. He began his career at KPMG after graduating from St. John’s University, New York, in 1979. His involvement with governmental accounting and auditing began with his first audit assignment—the second audit ever performed of the financial statements of the City of New York. From that time he served many governmental and commercial clients until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not-forprofit organizations. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization.
Mr. Ruppel has served as instructor for many training courses, including specialized governmental and not-for-profit programs and seminars. He has also been an adjunct lecturer of accounting at the Bernard M. Baruch College of the City University of New York. He is the author of three other books, OMB Circular A-133 Audits, Not-for-Profit Organization Audits, and Not-for-Profit Accounting Made Easy.
Mr. Ruppel is a member of the American Institute of Certified Public Accountants as well as the New York State Society of Certified Public Accountants, where he serves on the Governmental Accounting and Auditing and Not-for-Profit Organizations Technical Committees, as well as the Society’s Audit Committee. He is also a past president of the New York Chapter of the Institute of Management Accountants. Mr. Ruppel is a member of the Government Finance Officers Association and serves on its Special Review Committee.

Bibliographic information