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Governmental GAAP Guide, 2010

Business & Money

Michael A. Crawford

D. Scot Loyd

Accounting

Miller 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, Miller GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34.) The Miller Governmental GAAP Guide is organized into six main sections. The first section, Basic Governmental Accounting Concepts and Standards, describes the fundamental concepts and principles that provide the foundation for financial reporting by governmental entities. Governmental Accounts and Transactions--Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements covers specific accounting and reporting standards. The next three sections discuss fund reporting by (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. Accounting and reporting standards for public colleges and universities as mandated by GASB-34 are described in the section, Reporting by Special Purpose Governments. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Illustrations, figures and paragraphs called "Observations" demonstrate and clarify specific accounting principles. The Guide also includes a cross-reference to the original pronouncements and a detailed topical index.

Miller Governmental GAAP Guide (2006)

Education & Reference

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.) The Governmental GAAP Guide is organized into six main sections. The first section, Basic Governmental Accounting Concepts and Standards, describes the fundamental concepts and principles that provide the foundation for financial reporting by governmental entities. Governmental Accounts and Transactions--Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements covers specific accounting and reporting standards. The next three sections discuss fund reporting by (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. Accounting and reporting standards for public colleges and universities as mandated by GASB-34 are described in the section, Reporting by Special Purpose Governments. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Illustrations, figures and paragraphs called "Observations" demonstrate and clarify specific accounting principles. The Guide also includes a cross-reference to the original pronouncements and a detailed topical index. This year's edition is current through GASB-50.

Governmental GAAP Guide, 2008

CCH, Inc.

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 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. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by GASB-34.

Governmental GAAP Practice Manual (2008)

CPA s Multistate Guide to Ethics and Professional Conduct provides CPAs with a single reference source regarding ethics and professional standards set by the national and international standard-setting bodies, as well as the individual state societies. As the book states: "The importance of proper ethical behavior by accountants cannot be understated. As seen in the aftermath of the high profile accounting scandals of the 21st century, an absence of or decline in ethics and moral character leads to a loss of public trust. A loss of public trust undermines the very fabric of our societal and economic beliefs and actions. When public trust is lost, previously unspoken or informal conventions of proper behavior are lost; and, when these informal conventions are lost, government and the public resort to more rules and regulations to restore their trust". The goal of the authors is to promote ethical conduct within the accounting profession by providing ethics concepts, interpretive material, and practical examples. This book gives readers both a technical and in-depth review of professional conduct as it applies to practitioners and CPAs who work in an industry setting. This guide is a must-have for CPAs wishing to stay compliant in an ever-changing regulatory environment. It is filled with Practice Pointers, Observations, Actual Ethics Cases and a special Ethics Q&A.

CPA's Multistate Guide to Ethics and Professional Conduct (2008) (Cpa Guides)

Business Culture

CPA's Multistate Guide to Ethics and Professional Conduct 2007

<p>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.) The Governmental GAAP Guide is organized into six main sections. The first section, Basic Governmental Accounting Concepts and Standards, describes the fundamental concepts and principles that provide the foundation for financial reporting by governmental entities. Governmental Accounts and Transactions--Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements covers specific accounting and reporting standards. The next three sections discuss fund reporting by (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. Accounting and reporting standards for public colleges and universities as mandated by GASB-34 are described in the section, Reporting by Special Purpose Governments. Includes GASB-50.</p>

Governmental GAAP Guide (2009) (MILLER GOVERNMENTAL GAAP GUIDE)

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. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by GASB-34.

Governmental GAAP Practice Manual (2009)

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