Handbook of governmental accounting
著者
書誌事項
Handbook of governmental accounting
（Public administration and public policy, 152）
CRC Press, c2009
大学図書館所蔵 件 / 全22件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references and index
内容説明・目次
内容説明
Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of contributors, the book begins with a discussion of the growth of generally accepted accounting principles (GAAP), providing a historical perspective which highlights the greater levels of accountability in government finance. It covers governmental funds, proprietary funds, and fiduciary funds. It also reviews governmental financial reporting and examines the process of auditing governmental entities.
While the majority of the chapters relate to state and local governments in the United States, the book also provides insight into federal accounting and international public sector accounting standards. Presenting numerous useful charts and sample budget outlines, this book provides concrete guidance in an area that has increased in complexity as governmental accountability takes on a heightened priority.
目次
The Growth of GAAP. Progressive Government Budgeting. Expenditures and Revenues in U.S. Governments. Fund Accounting.The General Fund. Debt Service Funds. Capital Projects Funds. Proprietary Funds. Fiduciary Funds. Governmental Financial Reporting. Governmentwide Financial Benchmarks for State Governments. Auditing Governmental Entities. Federal Accounting and Financial Reporting. International Public Sector Accounting Standards. Index.
「Nielsen BookData」 より
