Handbook of Governmental Accounting
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 generally accepted accounting principles (GAAP), providing a historical perspective...
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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 generally accepted accounting principles (GAAP), providing a historical perspective which highlights the greater levels of accountability in government finance. It covers governmental funds, proprietary funds, and fiduciary funds. It also reviews governmental financial reporting and examines the process of auditing governmental entities.While the majority of the chapters relate to state and local governments in the United States, the book also provides insight into federal accounting and international public sector accounting standards. Presenting numerous useful charts and sample budget outlines, this book provides concrete guidance in an area that has increased in complexity as governmental accountability takes on a heightened priority.
Preface xvAcknowledgments xviiAbout the Editor xixContributors xxi1 The Growth of GAAP G. Robert Smith, Jr. 12 Progressive Government Budgeting Gerald J. Miller Donijo Robbins 713 Expenditures and Revenues in U.S. Governments Zhirong Zhao 1294 Fund Accounting Frederic B. Bogui 1495 The General Fund Robert S. Kravchuk 1616 Debt Service Funds Dwayne N. McSwain 1917 Capital Projects Funds Barbara Chaney 2158 Proprietary Funds John D. Wong Carl D. Ekstrom Stephen Coberley Vincent Miller 2499 Fiduciary Funds Jun Peng 31710 Governmental Financial Reporting Randall L. Kinnersley 33911 Government-Wide Financial Benchmarks for State Governments Craig L. Johnson 38912 Auditing Governmental Entities Suzanne Lowensohn Kristen Reilly 40913 Federal Accounting and Financial Reporting Richard Fontenrose 43914 International Public Sector Accounting Standards Jesse Hughes 491Index 519
