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Author: Allan B. Afterman
Publisher:
ISBN: 9780887121982
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Allan B. Afterman
Publisher:
ISBN: 9780887121982
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Michael A. Crawford
Publisher: CCH
ISBN: 9780808092254
Category : Business & Economics
Languages : en
Pages : 772
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Book Description
Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Author: Eric S. Berman
Publisher: Cch
ISBN: 9780808047018
Category : Business & Economics
Languages : en
Pages :
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Book Description
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Author: George Georgiades
Publisher: CCH
ISBN: 9780808092230
Category : Accounting
Languages : en
Pages : 1492
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Book Description
The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards--and the interpretations of those standards.
Author: Michael A. Crawford
Publisher: CCH Incorporated
ISBN: 9780808091318
Category : Accounting
Languages : en
Pages : 0
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Book Description
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can apply the complex standards established by GASB-34 and subsequent pronouncements. Using a reader-friendly presentation, this book shows accountants how to comply with the current standards in preparing governmental financial statements. Governmental entities are required to present their financial information using two different bases of accounting and measurement focuses. The book provides numerous journal entry examples to assist the reader in converting the fund financial statements (presented using the modified accrual basis and current financial resources measurement focus) to the government-wide financial statements (presented on the accrual basis and economic resources measurement focus). Book jacket.
Author: Eric S. Berman
Publisher:
ISBN: 9780808056386
Category :
Languages : en
Pages :
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Book Description
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Author: Toolkit Media Group
Publisher:
ISBN: 9780808089964
Category : Political Science
Languages : en
Pages :
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Book Description
Author: Anthony Ciliberti
Publisher:
ISBN: 9780791323243
Category :
Languages : en
Pages :
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Book Description
Author: Eric S. Berman
Publisher: Governmental GAAP Practice Man
ISBN: 9780808038856
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a yearend trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and governmentwide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information r
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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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.
