Author: Bruce W. Chase Publisher: John Wiley & Sons ISBN: 1119736668 Category : Business & Economics Languages : en Pages : 288
Book Description
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Warren Ruppel Publisher: John Wiley & Sons ISBN: 0471686980 Category : Business & Economics Languages : en Pages : 290
Book Description
Read, interpret, and analyze governmental financial statements–Governmental Accounting Made Easy explains it all Clearly explaining how to read and analyze the financial statements of governments and governmental organizations, Governmental Accounting Made Easy assists you-accountant or not-to interpret governmental financial statements. This easy-to-understand book guides the reader in understanding how these individual topics come together to form a whole, under the Governmental Accounting Standards Board 34 (GASB 34) financial reporting model. This indispensable resource covers Basic accounting concepts underlying governmental accounting and financial reporting Basic financial statements prepared for a government, including government-wide and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Future issues impacting governmental accounting and financial reporting Expert advice from Warren Ruppel, author of Wiley GAAP for Governments 2009 Providing a simplified background and discussion of a broad range of governmental accounting topics, Governmental Accounting Made Easy authoritatively and thoroughly guides you through every aspect of governmental accounting and financial reporting.
Author: Paul A. Copley Publisher: ISBN: 9781260385267 Category : BUSINESS & ECONOMICS Languages : en Pages : 416
Book Description
"Thank you for considering the thirteenth edition of Essentials of Accounting for Governmental and Not-for-Profit Organizations. I have used the text with traditional three-semester-hour classes, with half-semester GNP courses, and as a module in advanced accounting classes. It is appropriate for accounting majors or as part of a public administration program. The Excel-based problems were developed to facilitate delivery though distance learning formats. The focus of the text is on the preparation of external financial statements. The coverage is effective in preparing candidates for the CPA examination"--
Author: Eugenio Caperchione Publisher: Springer Science & Business Media ISBN: 9780792384991 Category : Business & Economics Languages : en Pages : 296
Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author: The Bond Market Association Publisher: John Wiley & Sons ISBN: 9780471393658 Category : Business & Economics Languages : en Pages : 296
Book Description
Praise for the Classic Guide to the Bond Market "This is simply the most comprehensive, useful look-it-up book onmunicipal bonds I've ever read (said with all due respect to TheABC of Municipal Bonds my dad wrote in 1937 when I was nine). ReadFundamentals cover to cover. I'm keeping mine in my briefcase,under my arm, at my fingertips. No accountant, financial advisor,attorney, new bond salesman, reporter, regulator, test-writer,cautious, suspicious first-time investor in municipal bonds, ordinner guest is ever going to catch me again with a question aboutmunicipal bonds I can't answer."-Jim Lebenthal, Chairman, Lebenthal& Co. "Judy Wesalo Temel gives us the Rosetta stone of the municipal bondmarket, the key to unraveling the many mysteries of 'muni's.' Herbook, a fresh take on the old standard Fundamentals of MunicipalBonds, updates chapter and verse on everything from investing tounderwriting, from over-the-counter to over-the-Internet. The styleis clean, crisp, and as simple as this complex subject can be. Areyou a novice who wonders how to invest in bonds? She lays out thebasics. Examples are easy to follow-even the mathematical ones thatare critical to explaining how municipal bonds work. At the sametime, there is plenty of meat for the pros. Whether you need tostart from square one and learn all about municipal bonds and howthey work, or need a ready reference for specific technicalquestions you run across as a market professional, this book is foryou."-Kathleen Hays, Economics Editor, Credit Markets Reporter, and"Bond Belle" CNBC "This is a must-read for every scholar, banker, and public officialconcerned with local government finance in the United States. JudyWesalo Temel has done the impossible: she has clearly andinsightfully explained how we finance the development of thenation's vital public infrastructure. This is an important book,one that will be required reading for professionals responsible forplanning, designing, and evaluating publicly financed projects-thehealth care, transportation, and educational facilities that allcitizens rely upon. The bond market is an essential element in thelife of local and state government, and this book makes itunderstandable to all Americans."-Mitchell Moss, Henry Hart RiceProfessor of Urban Planning and Director, Taub Urban ResearchCenter, Robert F. Wagner Graduate School of Public Service, NewYork University
Author: Bruce W. Chase
Author: Shayne Kavanagh
Author: Frank Herbert Macpherson
Author: United States Government Accountability Office
Author: Warren Ruppel
Author: Udaybhanu Bhattacharyya
Author: Paul A. Copley
Author: Eugenio Caperchione
Author: 
Author: The Bond Market Association