Author: Paul E. GlickPublisher: Government Finance Officers
ISBN: 9780891250821
Category : Finance, Public
Languages : en
Pages : 132
Book Description
Illustrations of Introductory Sections of Comprehensive Annual Financial Reports of State and Local Governments
Author: Paul E. GlickPublisher: Government Finance Officers
ISBN: 9780891250821
Category : Finance, Public
Languages : en
Pages : 132
Book Description
Illustrations of Statistical Sections of Comprehensive Annual Financial Reports of State and Local Governments
Author: State and Local Governmental Developments ...
Author: American Institute of Certified Public Accountants. Federal Government DivisionPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 34
Book Description
AICPA Audit and Accounting Manual
Author: Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations
Author: Paul CopleyPublisher: McGraw Hill
ISBN: 0077171950
Category : Business & Economics
Languages : en
Pages : 482
Book Description
Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.
State and Local Governmental Developments
Author: Governmental Accounting, Auditing, and Financial Reporting
Author: Government Finance Officers AssociationPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 602
Book Description
State and Local Governmental Developments, 1990
Author: Financial Accounting for Local and State School Systems
Author: Audit and Accounting Guide
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1119541182
Category : Business & Economics
Languages : en
Pages : 946
Book Description
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.