Federal accounting handbook : policies, standards, procedures, practices

著者

書誌事項

Federal accounting handbook : policies, standards, procedures, practices

Cornelius E. Tierney ... [et al.]

J. Wiley, c2007

2nd ed

タイトル別名

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

大学図書館所蔵 件 / 全10件

この図書・雑誌をさがす

注記

Includes bibliographical references and index

"Kearney & company"

内容説明・目次

内容説明

Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management,

目次

Preface. Introduction. Part 1 The Nature of Financial Management in the Federal Government. 1 Financial Management Legislation and Policy. 2 The Chief Financial Officers Act of 1990. 3 The Federal Budget. 4 Accounting Events of the Federal Government. 5 Budgetary and Proprietary Accounting Practices. 6 The Department of the Treasury. 7 Federal Financial and Information Systems. 8 Federal Financial Statements. Part 2 Accounting Practices for Selected Federal Activities and Transactions. 9 Pay, Leave, and Allowances, and Travel and Transportation. 10 Contracts. 11 Interagency and Other Expenditures, and Receipts, Transfers, Reimbursements, and Refunds. 12 Assets, Liabilities, and Net Entity Position. 13 Nonappropriated Fund Activities. 14 Costing Federal Entities, Programs, and Activities. 15 Grants. Appendix The Federal Government and Sarbanes-Oxley. Index.

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