Federal accounting handbook : policies, standards, procedures, practices

著者

書誌事項

Federal accounting handbook : policies, standards, procedures, practices

Cornelius E. Tierney

Wiley, c2000

タイトル別名

Wiley federal accounting handbook : policies, standards, procedures, practices

大学図書館所蔵 件 / 全25件

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注記

Includes index

内容説明・目次

内容説明

For the first time in decades, federal accounting practices have been altered by significant changes imposed by Congress and regulatory agencies, as well as by the establishment in 1990 of the Federal Accounting Standards Advisory Board (FASB). These changes affect the hundreds of thousands of people involved on a daily or repeated basis with planning, budgeting, accounting, processing, and reporting on the activities of federal government programs, including the beneficiaries of federal loans and loan guarantees. Knowledge of how to "keep the books Straight" is vital to anyone conducting such business. Here is the only book to encompass all the recent revisions including the changes by the new FASB and the Chief Financial Officers Act. Written in nontechnical language for both the professional and nonprofessional, Wiley Federal Accounting Handbook provides all you need to know about the what, why, when, and how of federal financial management, including: The federal budget-process, phases, and concepts Contracts and grants Nonappropriated funds activities Costing of entities, programs, and activities Interagency expenditures, receipts, transfers, reimbursements, and refunds Assets, liabilities, and net entity position And much more Essential Information for: federal program managers and analysts financial managers and budget analysts auditors and accountants legislators and their staffs academics, researchers, and students anyone doing business with the federal government Also available: Wiley GAAP for Governments 2000 Wiley GAAP for Governments 2000 for Windows(r) Wiley GAAP for Governments Field Guide 2000-2001 Other useful references for accounting and auditing professionals: Wiley Practitioner's Guide to GAAS 2000 for Windows(r) CD-ROM Wiley Auditor's SAS Field Guide 2000 (a quick-reference companion to GAAS 2000) Wiley GAAP 2000 Wiley GAAP 2000 for Windows(r) Wiley IAS 2000 Wiley IAS 2000 for Windows(r) Wiley Not-for-Profit GAAP 2000 Wiley Not-for-Profit GAAP 2000 for Windows(r) Wiley Not-for-Profit Accounting Field Guide

目次

THE NATURE OF FINANCIAL MANAGEMENT IN THE FEDERAL GOVERNMENT. Financial Management Legislation and Policy. The Chief Financial Officers Act of 1990. Definition, Process, Phases, and Strategies of the Federal Budget. Accountable Events of the Federal Government. Budgetary and Proprietary Accounting Practices in Detail. The Department of the Treasury. Systems Requirements for Accounting and Information. Financial Statements and Reports in Detail. ACCOUNTING PRACTICES FOR SELECTED ENTITY TRANSACTIONS. Pay, Leave, and Allowances, and Travel and Transportation. Contracts and Grants. Interagency and Other Expenditures, and Receipts, Tranfers, Reimbursements, and Refunds. Assets, Liabilities, and Net Entity Position. FEDERAL BUSINESS-TYPE ACTIVITIES. Non-Appropriated Funds Activities. Costing Federal Entities, Programs, and Activities. Index.

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