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. This book 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
2019
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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. Landfill closure and postclosure costs -- 21. Nonexchange transactions.
Includes index.
Public
11/19/2025