Applying Government Accounting Principles
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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:
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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