Governmental Accounting Made Easy

ISBN-10: 0470411503

ISBN-13: 9780470411506

Edition: 2nd 2009

Authors: Warren Ruppel

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Book details

List price: $31.99
Edition: 2nd
Copyright year: 2009
Publisher: John Wiley & Sons, Limited
Publication date: 10/30/2009
Binding: Hardcover
Pages: 320
Size: 6.00" wide x 9.50" long x 1.00" tall
Weight: 1.342
Language: English

Introduction and Background
What Are Generally Accepted Accounting Principles?
Who Sets Generally Accepted Accounting Principles for Governments?
Do Governments Need to Comply with Generally Accepted Accounting Principles?
Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-Profit Accounting and Financial Reporting?
To What Entities Do Governmental Generally Accepted Accounting Principles Apply?
Basic Governmental Accounting Concepts
Understanding the Different Bases of Accounting
Understanding What Measurement Focuses Are Used by Governments
Defining and Understanding the Nature of Assets
Defining and Understanding the Nature of Liabilities
Defining and Understanding the Nature of Net Assets
Understanding Fund Accounting
Fund Fundamentals
Governmental Funds
Proprietary Funds
Fiduciary Funds
Basics of Governmental Financial Statements
General-Purpose Financial Statements
Management's Discussion and Analysis
The Basic Financial Statements
Required Supplementary Information
Comprehensive Annual Financial Report
Understanding the Reporting Entity
Accountability Focus
Financial Reporting Entity Defined
Display of Component Units
Revenues from Nonexchange Transactions
Classes of Nonexchange Transactions
Accounting Requirements
Property Taxes
Income and Sales Taxes, and Other Derived Tax Revenues
Adjustments for the Accrual Basis of Accounting
Grants and Other Financial Assistance
Capital Assets
Where Are Capital Assets Recorded in the Financial Statements?
Recording and Valuing Capital Assets
Understanding Depreciation
Using the Modified Approach in Lieu of Depreciating Infrastructure Assets
The Basics of Capitalized Interest
Capital Assets Resulting from Capital Lease Transactions
Intangible Assets
Impairments of Capital Assets
Accounting for Pensions and Other Postemployment Benefits
Requirements for Defined Benefit Pension and OPEB Plans
Calculation of the ARC
Parameters for Actuarial Calculations, Including the ARC
Net Pension or OPEB Obligation
Recording Pension- and OPEB-Related Assets, Liabilities, and Expenditures/Expenses
Pension and OPEB Disclosures
Employers with Defined Contribution Plans
Sundry Accounting Topics
Accounting for Investments
Reporting Unrealized Gains or Losses
Investment and Deposit Disclosures
Compensated Absence Accruals
Landfill Closure and Postclosure Care Costs
Derivatives, Including Interest Rate Swaps
Securities Lending Transactions
Upcoming Developments in Governmental Accounting
Pension (and OPEB) Accounting-Revisited
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