Wiley GAAP for governments field guide ...

著者

    • Ruppel, Warren

書誌事項

Wiley GAAP for governments field guide ...

Warren Ruppel

Wiley, c2001

  • 2001

タイトル別名

GAAP for governments field guide

大学図書館所蔵 件 / 全3件

この図書・雑誌をさがす

注記

"Includes new financial reporting model"-- Cover

Includes index

内容説明・目次

内容説明

This title is for the CD ROM/book set, Windows version and field guide for Wiley GAAP for Governments 2001.

目次

  • New Developments
  • Overview of Accounting and Financial Reporting by Governments
  • Accounting Fundamentals Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus
  • The Importance of Budgets to Governments
  • Basic Financial Statements Prepared by Governments
  • Definition of the Reporting Entity
  • General Fund and Special Revenue Funds
  • Capital Projects Funds
  • Debt Service Funds
  • General Long-Term Debt Account Group
  • General Fixed Assets Account Group
  • Proprietary Funds
  • Trust and Agency Funds
  • Cash and Investments Valuation and Disclosures
  • Accounting for Securities Lending Transactions
  • Fixed Asset Reporting Considerations
  • Compensated Absence Accruals and Disclosures
  • Employer's Accounting for Pensions
  • Accounting for Postemployment Benefits Other Than Pensions
  • Interfund Transactions
  • Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
  • Accounting for Leases
  • Landfill Closure and Postclosure Care Costs
  • Index.

「Nielsen BookData」 より

詳細情報

ページトップへ