Governmental accounting / Steven M. Bragg.

Governmental accounting / Steven M. Bragg.

Governmental accounting differs significantly from the accounting used by business-oriented organizations, because governments are structured to have different priorities than earning a profit. Instead they are supposed to provide services in a cost-effective manner. Governmental Accounting describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions.--
Bragg, Steven M.
ACCOUNTING
Book
[2017]
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1. Governmental accounting overview -- 2. Fund accounting -- 3. Basis of accounting and measurement focus -- 4. Reporting capital assets -- 5. Reporting liabilities -- 6. The budget and budgetary accounting -- 7. Common accounting transactions -- 8. Classification and terminology -- 9. The financial reporting entity -- 10. Comprehensive annual financial report -- 11. Additional financial reporting considerations -- 12. Notes to financial statements -- 13. Budgetary reporting -- 14. Cash flows statements -- 15. Segment information -- 16. Reporting entity and component unit -- 17. Statistical section -- 18. Fair value measurement -- 19. Claims accounting -- 20. Conduit debt obligations  -- 21. Landfill closure and postclosure costs -- 22. Leases -- 23. Nonexchange transactions.
Includes index.
Public
07/1/2022
04/24/2023
02/12/2024