Miller Governmental Gaap Guide 2000: For State and Local Governments

The Miller Governmental GAAP Guide is organized into four 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 units. Specific accounting and reporting standards are reviewed in the second section of the book (Governmental Accounts and Transactions). The third section (Funds and Account Groups of Governmental Entities) discusses accounting and reporting standards as they apply to the funds and account groups used by governmental entities. In the fourth, and final, section (Special Governmental Units and Agencies), the accounting and reporting standards applicable to special governmental units or agencies are delineated. The purpose of the Miller Governmental GAAP Guide is to provide a single reference that discusses all the promulgated accounting principles applicable to financial reporting by state and local! governments: GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations, and certain AICPA Statements of Position and Audit and Accounting Guides. These original pronouncements have been analyzed and restated in straightforward language to allow preparers and auditors of governmental financial statements to better understand the original promulgations. 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.