Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting PDF Author: Martin Ives
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 728

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Book Description
Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. Now includes a print update on GASB 34, packaged with the volume.Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition.For Accountants and Auditors studying for professional certification.

Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting PDF Author: Martin Ives
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 728

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Book Description
Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. Now includes a print update on GASB 34, packaged with the volume.Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition.For Accountants and Auditors studying for professional certification.

Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting PDF Author: Joseph R. Razek
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 664

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Book Description
For use in Governmental Accounting and Public Budgeting courses. Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections which may be covered as separate units. Now includes a print update on GASB 34, packaged with the text.

Fundamentals of Governmental Accounting and Reporting

Fundamentals of Governmental Accounting and Reporting PDF Author: Bruce W. Chase
Publisher: John Wiley & Sons
ISBN: 1119736668
Category : Business & Economics
Languages : en
Pages : 288

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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

Introduction to Governmental Accounting

Introduction to Governmental Accounting PDF Author: Lloyd Morey
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 285

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Book Description


Introduction to Governmental Accounting

Introduction to Governmental Accounting PDF Author: Lloyd Morey
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 306

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Book Description


Governmental Accounting Made Easy

Governmental Accounting Made Easy PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 0470411503
Category : Business & Economics
Languages : en
Pages : 325

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Book Description
For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board. Read, interpret, and analyze governmental financial statements—Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of: Basic accounting concepts underlying all governmental accounting and financial reporting Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Background and definition for understanding the reporting entity Accounting requirements for revenues from non-exchange transactions Recording and valuing capital assets Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-source reference you will find. Whether you are a manager, budget preparer, state legislator, comptroller, lawyer, bond counsel, underwriter of municipal bonds, rating agency employee, bond insurer, contractor, or a member of a school board or city council—Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization.

Innovations in Governmental Accounting

Innovations in Governmental Accounting PDF Author: Vicente Montesinos
Publisher: Springer Science & Business Media
ISBN: 147575504X
Category : Business & Economics
Languages : en
Pages : 358

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Book Description
New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Wiley GAAP for Governments 2017

Wiley GAAP for Governments 2017 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119381460
Category : Business & Economics
Languages : en
Pages : 672

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Book Description
GAAP for Governments 2017: Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES for State and Local Governments -- Contents -- Preface -- About the Author -- 1: New Developments -- Introduction -- Recently Issued GASB Statements and Their Effective Dates -- Exposure Drafts -- Exposure Drafts-Implementation Guides -- Exposure Draft-Omnibus 201X -- Exposure Draft-Certain Debt Extinguishment Issues -- Exposure Draft-Leases -- Invitation to Comment -- Financial Reporting Model Improvements-Governmental Funds -- GASB Project Plan -- Summary -- 2: Foundations of Governmental Accounting -- Introduction -- Chapter Overview -- Entities Covered By Governmental Accounting Principles -- Distinguishing a Governmental Entity from a Not-for-Profit Organization -- Overview of the History of Governmental Accounting Standards Setting -- Objectives of Governmental Accounting and Financial Reporting -- GASB Concepts Statement 1 -- Primary Characteristics of a Government's Structure and the Services It Provides -- Control Characteristics Resulting from a Government's Structure -- Objectives of Financial Reporting -- Communication Methods -- Concepts Statement 3-Communication Methods in General-Purpose External Financial Reports that Contain Basic Financial Statements -- Elements of Financial Statements -- Measurement of Elements of Financial Statements -- Hierarchy of Governmental Accounting Standards -- GAAP Hierarchy for Governments -- Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance -- Summary -- 3: Fund Accounting Fundamentals -- Introduction -- Definition of Fund and the Purpose of Fund Accounting -- Why Do Governments Use Fund Accounting? -- Fund Accounting Under the GASBS 34 Reporting Model -- How Is the Number of Funds to Be Established Determined?

Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting PDF Author: Martin Ives
Publisher: Prentice Hall
ISBN: 9780132776011
Category : Finance, Public
Languages : en
Pages : 0

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Book Description
Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives ... [et al.]. 6th ed.

Handbook of Governmental Accounting

Handbook of Governmental Accounting PDF Author: Frederic Bogui
Publisher: CRC Press
ISBN: 1420018175
Category : Political Science
Languages : en
Pages : 552

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Book Description
Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont