We use cookies to enable digital experiences. Disable them/read. Browse on or click to
Applying Government Accounting Principles
Select a format

Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
The total price includes the product(s) listed in the Order Form and any Updates for a limited period (minimum period of 30 days) after the order is placed ("Order Window"). Shipping and handling fees are not included in the grand total price.
All shipments may be returned, at subscribers' expense, for full credit of the Price within 30 days of receipt.
Shipments may not be returned, and no credits will be issued, more than 30 days after receipt.
After the Order Window, subscribers will receive notice of Updates along with the then-current grand total price and order process as Updates become available. Subscribers will only be shipped those Updates they specifically request.
Product description
Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics:
eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.
Table of contents
Part I Overview
Chapter 1: Overview of Government Accounting
Part II Fund Accounting
Chapter 2: Planning for Changes in Accounting and Financial Reporting Standards
Chapter 3: Governmental and Proprietary Funds
Chapter 4: Fiduciary Funds
Chapter 5: Interfund Transactions
Part III Recognizing and Recording Resource Inflows and Outflows
Chapter 6: Encumbrance Accounting
Chapter 7: Revenue Accounting
Chapter 8: Expenditure and Expense Accounting
Part IV Accounts
Chapter 10: Cash and Investments
Chapter 11: Inventory, Prepaid Expenses, and Deferred Charges
Chapter 12: Capital Assets
Chapter 13: Liabilities and Leases
Part V Specialized Types of Accounting
Chapter 14: Pensions and Other Postemployment Benefits
Chapter 15: Grants and Federal Financial Assistance
Part VI Financial Statements
Chapter 16: Comprehensive Annual Financial Reports
Chapter 17: Basic Financial Statements
Chapter 18: Notes to Financial Statements and Required Supplementary Information
Chapter 19: Financial Reporting for Special Purpose Governmental Entities
Part VII Management Accounting
Chapter 20: Overview of Federal Financial Accounting and Reporting
Chapter 21: Competence in Financial Management
Chapter 22: Cost Allocation and Indirect Costing
Chapter 23: Formulating the Budget
Chapter 24: Executing the Budget
Chapter 25: Government Management Accounting
Chapter 26: Internal Control
Part VIII Computer Systems
Chapter 28: Computers in Government Accounting
Chapter 29: Integrated Government Financial Systems: An Overview
Chapter 30: Integrated Government Financial Systems: Core Financial Functions
Chapter 31: Integrated Government Financial Systems: Payroll, Human Resources, and Property
Chapter 32: Integrated Government Financial Systems: Travel
Chapter 33: Integrated Government Financial Systems: Inventory, Supplies, and Materials
Chapter 34: Integrated Government Financial Systems: Revenues
Chapter 35: Integrated Government Financial Systems: Benefit Payments
Chapter 36: Integrated Government Financial Systems: Procurement and Acquisitions