Handbook of Governmental Accounting Contributor(s): Bogui, Frederic (Editor) |
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ISBN: 1574447580 ISBN-13: 9781574447583 Publisher: Routledge OUR PRICE: $256.50 Product Type: Hardcover - Other Formats Published: December 2008 Annotation: The conventional view it that government accounting is the counterpart to business accounting, and the absence of a profit motive in governments is where the dividing line lies. However, a careful study reveals that there are striking similarities in both areas. Drawing on the expertise of a distinguished group of contributors, this handbook demystifies governmental accounting. Introducing readers to the wider scope of governmental accounting, the content reflects the growing complexity of the subject. It covers state and local governments in the US as well as federal accounting and international public sector accounting standards. |
Additional Information |
BISAC Categories: - Political Science | Public Affairs & Administration - Business & Economics | Accounting - Governmental |
Dewey: 657.835 |
LCCN: 2008030230 |
Series: Public Administration and Public Policy |
Physical Information: 1.3" H x 6.4" W x 9.2" (2.00 lbs) 544 pages |
Descriptions, Reviews, Etc. |
Publisher Description: 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.
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