Governmental Accounting Made Easy

by
Format: Hardcover
Pub. Date: 2004-10-01
Publisher(s): Wiley
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Summary

Read, interpret, and analyze governmental financial statementsGovernmental Accounting Made Easy explains it allClearly explaining how to read and analyze the financial statements of governments and governmental organizations, Governmental Accounting Made Easy assists you-accountant or not-to interpret governmental financial statements. This easy-to-understand book guides the reader in understanding how these individual topics come together to form a whole, under the Governmental Accounting Standards Board 34 (GASB 34) financial reporting model.This indispensable resource covers Basic accounting concepts underlying governmental accounting and financial reporting Basic financial statements prepared for a government, including government-wide and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Future issues impacting governmental accounting and financial reporting Expert advice from Warren Ruppel, author of Wiley GAAP for Governments 2009Providing a simplified background and discussion of a broad range of governmental accounting topics, Governmental Accounting Made Easy authoritatively and thoroughly guides you through every aspect of governmental accounting and financial reporting.

Author Biography

Warren Ruppel, CPA, began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the United States.

Table of Contents

Preface.
Chapter 1. Introduction and Background.
Chapter 2. Basic Governmental Accounting Concepts.
Chapter 3. Understanding Fund Accounting.
Chapter 4. Basics of Governmental Financial Statements.
Chapter 5. Understanding the Reporting Entity.
Chapter 6. Revenues from Nonexchange Transactions.
Chapter 7. Capital Assets.
Chapter 8. Accounting for Pensions.
Chapter 9. Sundry Accounting Topics.
Chapter 10. Upcoming Developments in Government Accounting.
Index.

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