Handbook of governmental accounting and finance

著者

書誌事項

Handbook of governmental accounting and finance

edited by Nicholas G. Apostolou, D. Larry Crumbley

Wiley, c1992-c1995

2nd ed

  • [Main vol.]
  • 1994 supplement
  • 1995 cumulative supplement

タイトル別名

Handbook of governmental accounting & finance

大学図書館所蔵 件 / 全20件

この図書・雑誌をさがす

注記

New material in the 1995 supplement was prepared by Donald R. Deis

Includes bibliographical references and index

内容説明・目次

巻冊次

1995 cumulative supplement ISBN 9780471102441

内容説明

Federal, state and local governments face difficult economic times and increased budgetary constraints as well as increased scrutiny of real and perceived mismanagement of finances and accounting. This reference covers the major aspects of accounting, financial planning and management for all levels of government. Will provide up-to-date information on the multitude of different governmental accounting systems. Brings together the expertise of over 50 experienced professionals and contains 180 exhibits that illustrate key concepts and present practical, real-world examples of important points. Annual supplements will keep subscribers up-to-date with anticipated changes in government accounting and financial systems standards and procedures as the industry attempts to standardize these systems.
巻冊次

[Main vol.] ISBN 9780471552284

内容説明

This reference book covers the major aspects of accounting, financial planning and management for all levels of government. Divided into five parts and 41 wide-ranging contributed chapters, it explains where FASB ends and GASB takes over, and brings the newest GAAP methods that are being used to bring controls up to speed with demands. The reader is given the tools to deal more effectively with tighter budgets and diminishing "unappropriated" funds, and is taught how to prepare for internal and external audits. The volume includes numerous checklists, charts, examples, cases, worksheets and tables.

目次

  • OVERVIEW: The Governmental Environment: Characteristics and Influence on Governmental Accounting and Financial Reporting
  • State and Local Government Accounting Principles
  • GOVERNMENT ACCOUNTING PRACTICES: Revenue Accounting - Government Funds
  • Expenditure Accounting - Governmental Funds
  • FINANCIAL MANAGEMENT: Governmental Budgeting
  • Planning - Programming - Budgeting
  • MUNICIPAL FINANCIAL MANAGEMENT: The Fiscal Audit
  • The Single Audit
  • RESOURCES
  • EVALUATION METHODS
  • TAXATION
  • FORECASTS: Super-Optimum Solutions in Governmental Decision-Making
  • Retirement Plans for the Public Sector. @21 P7, P3

「Nielsen BookData」 より

詳細情報

ページトップへ