Government Accounting Made Easy - Hardcover

Über die Autorin bzw. den Autor

Warren Ruppel, CPA, began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the United States.

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Read, interpret, and analyze governmental financial statements!

Governmental Accounting Made Easy is a complete and easy-to-use guide to a broad range of governmental accounting topics that fall under the new Governmental Accounting Standards Board 34 (GASB 34) financial reporting model.

The GASB 34 reporting model has resulted in a radical change in the way governmental financial statements are presented. For professionals in a diverse range of fields, Governmental Accounting Made Easy is the much-needed tool for making sense of what these new financial statements are trying to communicate.

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For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy is a complete and easy-to-use guide to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the new Governmental Accounting Standards Board 34 Statement (GASB 34) financial reporting model.

Read, interpret, and analyze governmental financialstatements?Governmental Accounting Made Easy explains everything you need to know, including:

• Basic accounting concepts underlying all governmental accounting and financial reporting
• Basic financial statements prepared under the new financial reporting model, including government-wide financial statements and fund financial statements
• Note disclosures that accompany governmental financial statements
• Complicated accounting issues commonly found in governmental financial statements
• Future issues impacting governmental accounting and financial reporting brought on by the issuance of new accounting standards and pronouncements

The GASB 34 reporting model has resulted in a radical change in the way governmental financial statements are presented. For a diverse range of professionals?including managers, budget preparers, school boards, city councils, state legislators, comptrollers, lawyers, bond counsels, underwriters of municipal bonds, rating agency employees, bond insurers, labor unions, contractors, and the press?Governmental Accounting Made Easy is the much-needed tool for making sense of what these new financial statements are trying to communicate.

Take control of any organization?s governmental accounting and financial reporting with insightful coverage of:

• Basic accounting terminology
• Understanding fund accounting
• Basics of governmental financial statements
• Understanding the reporting entity
• Revenues from nonexchange transactions
• Capital assets
• Accounting for pensions
• Sundry accounting topics

In a vast field of literature, this is the most helpful single-source reference.