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Governmental Accounting Made Easy（政府会计浅说)书籍详细信息
- ISBN：9780471648680
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2004-10
- 页数：277
- 价格：192.80
- 纸张：胶版纸
- 装帧：精装
- 开本：暂无开本
- 语言：未知
- 丛书：暂无丛书
- TAG：暂无
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内容简介：
For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy is a complete and easy-to-use guide to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the new Governmental Accounting Standards Board 34 Statement (GASB 34) financial reporting model.
Read, interpret, and analyze governmental financialstatements–Governmental Accounting Made Easy explains everything you need to know, including:
Basic accounting concepts underlying all governmental accounting and financial reporting
Basic financial statements prepared under the new financial reporting model, 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
Future issues impacting governmental accounting and financial reporting brought on by the issuance of new accounting standards and pronouncements
The GASB 34 reporting model has resulted in a radical change in the way governmental financial statements are presented. For a diverse range of professionals–including managers, budget preparers, school boards, city councils, state legislators, comptrollers, lawyers, bond counsels, underwriters of municipal bonds, rating agency employees, bond insurers, labor unions, contractors, and the press–Governmental Accounting Made Easy is the much-needed tool for making sense of what these new financial statements are trying to communicate.
Take control of any organization’s governmental accounting and financial reporting with insightful coverage of:
Basic accounting terminology
Understanding fund accounting
Basics of governmental financial statements
Understanding the reporting entity
Revenues from nonexchange transactions
Capital assets
Accounting for pensions
Sundry accounting topics
In a vast field of literature, this is the most helpful single-source reference
书籍目录：
Preface
Chapter 1: Introduction and Background
What Are Generally Accepted Accounting Principles?
Who Sets Generally Accepted Accounting Principles for Governments?
Do Governments Need to Comply with Generally Accepted Accounting Principles?
Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-rofit Accounting and Financial Reporting?
To What Entities Do Governmental Generally Accepted Accounting Principles Apply?
Chapter 2: Basic Governmental Accounting Concepts
Understanding the Different Bases of Accounting
Understanding What Measurement Focuses Are Used by Governments
Defining and Understanding the Nature of Assets
Defining and Understanding the Nature of Liabilities
Defining and Understanding the Nature of Net Assets
Chapter 3: Understanding Fund Accounting
Fund Fundamentals
Governmental Funds
Proprietary Funds
Fiduciary Funds
Chapter 4: Basics of Governmental Financial Statements
General-Purpose Financial Statements
Management’s Discussion and Analysis
The Basic Financial Statements
Required Supplementary Information
Comprehensive Annual Financial Report
Chapter 5: Understanding the Reporting Entity
Background
Accountability Focus
Financial Reporting Entity Defined
Display of Component Units
Chapter 6: Revenues from Nonexchange Transactions
Classes of Nonexchange Transactions
Accounting Requirements
Property Taxes
Income and Sales Taxes, and Other Derived Tax Revenues
Adjustments for the Accrual Basis of Accounting
Grants and Other Financial Assistance
Chapter 7: Capital Assets
Where Are Capital Assets Recorded in the Financial Statements?
Recording and Valuing Capital Assets
Understanding Depreciation
Using the Modified Approach in Lieu of Depreciating Infrastructure Assets
The Basics of Capitalized Interest
Capital Assets Resulting from Capital Lease Transactions
Impairments of Capital Assets
Chapter 8: Accounting for Pensions
GASBS 27 Requirements for Defined Benefit Plans
Calculation of the ARC
Parameters for Actuarial Calculations, Including the ARC
Net Pension Obligation
Recording Pension-Related Assets, Liabilities, and Expenditures/Expenses
Pension Disclosures
Employers with Defined Contribution Plans
Chapter 9: Sundry Accounting Topics
Accounting for Investments
Reporting Unrealized Gains or Losses
Investment and Deposit Disclosures
Compensated Absence Accruals
Landfill Closure and Postclosure Care Costs
Derivatives, Including Interest Rate Swaps
Securities Lending Transactions
Chapter 10: Upcoming Developments in Governmental Accounting
Other Postemployment Benefits
Economic Condition Reporting—Statistical Section
Derivatives and Hedging
Pollution Remediation Obligations
Net Asset and Fund Balance Reporting
Service Efforts and Accomplishments (SEA) Reporting
Index
作者介绍：
Warren Ruppel, CPA, began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-
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