Handbook of governmental accounting

Document Type

Book

Publication Date

12-19-2008

Abstract

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.

Identifier

85096080820 (Scopus)

ISBN

[9781574447583, 9781420018172]

Publication Title

Handbook of Governmental Accounting

External Full Text Location

https://doi.org/10.1201/9781420018172

First Page

1

Last Page

528

This document is currently not available here.

Share

COinS