Overview | |
The Governmental Environment: Characteristics and Influence on Governmental Accounting and Financial Reporting | |
State and Local Government Accounting Principles | |
Federal Governmental Accounting Principles and Practices | |
Government Accounting Practices | |
Revenue Accounting--Governmental Funds | |
Expenditure Accounting--Governmental Funds | |
Revenue and Expense Accounting--Proprietary Funds | |
Revenue and Expenditure/Expense Accounting--Fiduciary Funds | |
Fund Equity and Reserves | |
Accounting Groups and Interfund Accounting | |
Financial Reporting | |
Financial Management | |
Governmental Budgeting | |
Planning--Programming--Budgeting Systems | |
The Impact of Contract Accounting on the Budgeting Process | |
Capital Budgeting | |
Financing Infrastructure | |
Computerizatinn of Governmental Budgeting Systems | |
Internal Controls | |
Cash and Investment Management | |
Repurchase Agreements | |
Cost Evaluation | |
Enhancing Local Government Revenues | |
Controlling Local Government Expenditures | |
Municipal Financial Management | |
The Fiscal Audit | |
The Single Audit | |
The Performance Audit | |
Controlling Fraud | |
Procurement of Audit Services | |
Auditing Federally Assisted Programs | |
Auditing School Districts | |
Resources; Evaluation Methods; Taxation; Forecasts | |
Super-Optimum Solutions in Governmental Decision Making | |
Retirement Plans for the Public Sector | |
An Overview of Tax Revenue Sources and the Federal Tax Structure | |
Tax and Nontax Revenue Sources--State/Local | |
Federal Tax Issues for Governmental Accountants | |
Detecting and Curing Financial Difficulties | |
Performance Evaluation | |
Forecasting Revenues and Expenditures | |
Assessing Financial Health | |
Service Efforts and Accomplishments Reporting | |
Future Research in Governmental Accounting and Reporting | |
Future Developments in Financial Accounting and Reporting | |
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