Governmental GAAP Practice Manual
Governmental GAAP Practice Manual

Author: Michael A. Crawford

Publisher: CCH

Published: 2008-11

Total Pages: 772

ISBN-13: 9780808092254

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Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Comparative Issues in Local Government Accounting
Comparative Issues in Local Government Accounting

Author: Eugenio Caperchione

Publisher: Springer Science & Business Media

Published: 2000

Total Pages: 296

ISBN-13: 9780792384991

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In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations
Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations

Author: Paul Copley

Publisher: McGraw Hill

Published: 2014-10-16

Total Pages: 482

ISBN-13: 0077171950

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Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.

Governmental GAAP Guide
Governmental GAAP Guide

Author: Michael A. Crawford

Publisher: CCH Incorporated

Published: 2007-10

Total Pages: 0

ISBN-13: 9780808091301

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Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. It delivers a thorough analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations and certain AICPA Statements of Position, as well as Auditing and Accounting Guides. Everything has been analyzed and restated in plain English and is supported by timesaving examples and illustrations. The Guide alerts readers to and discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity. (A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond.)

Local Public Financial Management
Local Public Financial Management

Author: Anwar Shah

Publisher: World Bank Publications

Published: 2007

Total Pages: 290

ISBN-13: 0821369385

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Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.