Ruppel, Warren
Wiley GAAP for governments 2001 : interpretation and application of generally accepted accounting principles for state and local governments 2001 / GAAP for governments 2001 Warren Ruppel - N.Y. : John Wiley, c2001 - 582 p. ; 24 cm.
1. New Developments. - 2. Overview of Accounting and Financial Reporting by Governments. - 3. Accounting Fundamentals--Fund Accounting Fundamentalsand Basis of Accounting/Measurement Focus. - 4. The Importance of Budgets to Governments. - 5 Basic Financial Statements Prepared by Governments. - 6. Definition of the Reporting Entity. - 7. General Fund and Special Revenue Funds. - 8. Capital Projects Funds. - 9. Debt Service Funds. - 10. General Long-Term Debt Account Group. - 11. General Fixed Asset Account Group. - 12. Proprietary Funds. - 13. Trust and Agency Funds. - 14. Cash and Investments--Valuation and Disclosures. - 15. Accounting for Securities Lending Transactions. - 16. Fixed Asset Reporting Considerations. - 17. Compensated Absence Accruals and Disclosures. - 18. Employer's Accounting for Pensions. - 19. Accounting for Postemployment Benefits Other Than Pensions. - 20. Interfund Transactions. - 21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools. - 22. Accounting for Leases. - 23. Landfill Closure and Postclosure Care Costs. - 24. Public Employee Retirement System Financial Statements. - 25. Educational Institutions. - 26. Other Governmental Entities. - Appendix: Disclosure Checklist. - 2001 Self-Study CPE Program. - Index.
Wiley GAAP for Governments 2001 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparer and attestors will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user friendly. Designed with the needs of the user in mind, a "New Development" chapter keeps you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provide information on the very latest in standard-setting activities. - Back cover.
0471397946
Accounting--Standards--United States.
Local finance--Accounting--Standards--United States.
657.3 / RUP
Wiley GAAP for governments 2001 : interpretation and application of generally accepted accounting principles for state and local governments 2001 / GAAP for governments 2001 Warren Ruppel - N.Y. : John Wiley, c2001 - 582 p. ; 24 cm.
1. New Developments. - 2. Overview of Accounting and Financial Reporting by Governments. - 3. Accounting Fundamentals--Fund Accounting Fundamentalsand Basis of Accounting/Measurement Focus. - 4. The Importance of Budgets to Governments. - 5 Basic Financial Statements Prepared by Governments. - 6. Definition of the Reporting Entity. - 7. General Fund and Special Revenue Funds. - 8. Capital Projects Funds. - 9. Debt Service Funds. - 10. General Long-Term Debt Account Group. - 11. General Fixed Asset Account Group. - 12. Proprietary Funds. - 13. Trust and Agency Funds. - 14. Cash and Investments--Valuation and Disclosures. - 15. Accounting for Securities Lending Transactions. - 16. Fixed Asset Reporting Considerations. - 17. Compensated Absence Accruals and Disclosures. - 18. Employer's Accounting for Pensions. - 19. Accounting for Postemployment Benefits Other Than Pensions. - 20. Interfund Transactions. - 21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools. - 22. Accounting for Leases. - 23. Landfill Closure and Postclosure Care Costs. - 24. Public Employee Retirement System Financial Statements. - 25. Educational Institutions. - 26. Other Governmental Entities. - Appendix: Disclosure Checklist. - 2001 Self-Study CPE Program. - Index.
Wiley GAAP for Governments 2001 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparer and attestors will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user friendly. Designed with the needs of the user in mind, a "New Development" chapter keeps you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provide information on the very latest in standard-setting activities. - Back cover.
0471397946
Accounting--Standards--United States.
Local finance--Accounting--Standards--United States.
657.3 / RUP