Illustrations Of Popular Reports Of State And Local Governments PDF Download

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Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations

Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations
Author: Paul Copley
Publisher: McGraw Hill
Total Pages: 482
Release: 2014-10-16
Genre: Business & Economics
ISBN: 0077171950

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Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.


AICPA Audit and Accounting Guide State and Local Governments

AICPA Audit and Accounting Guide State and Local Governments
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 944
Release: 2017-09-25
Genre: Business & Economics
ISBN: 1945498587

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With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.