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Handbook of governmental accounting

Author: Frederic B Bogui
Publisher: Boca Raton : CRC Press, ©2009.
Series: Public administration and public policy, 152.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"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  Read more...
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Frederic B Bogui
ISBN: 9781574447583 1574447580
OCLC Number: 149650294
Description: xxii, 528 pages : illustrations ; 24 cm.
Contents: The growth of GAAP / G. Robert Smith, Jr. --
Progressive government budgeting / Gerald J. Miller and Donijo Robbins --
Revenues and expenditures in U.S. governments / Zhirong Zhao --
Fund accounting / Frederic Bogui --
General fund / Robert S. Kravchuk --
Debt service funds / Dwayne McSwain --
Capital projects funds / Barbara Chaney --
Proprietary funds / John D. Wong [and others] --
Fiduciary funds / Jun Peng --
Governmental financial reporting / Randall L. Kinnersley --
Government-wide financial benchmarks for state governments / Craig L. Johnson --
Auditing governmental entities / Suzanne Lowensohn and Kristen Reilly --
Federal accounting and financial reporting / Richard Fontenrose --
International public sector accounting standards / Jesse Hughes.
Series Title: Public administration and public policy, 152.
Responsibility: [edited by] Frederic B. Bogui.
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Abstract:

Offers 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.  Read more...

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