Applying Government Accounting Principles

Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs.

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ISBN: 9780820516806
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ISBN: 9781579114336
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ISBN: 9781579114336
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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:

  • Fund accounting and classification guidelines
  • Recognizing and recording resource inflows and outflows
  • Measuring and recording all financial statement accounts and groups
  • Specialized accounting for pensions and grants
  • Budgeting and management accounting
  • Computers in government accounting

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    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