The Federal Budget and Financial System: A Management Perspective - Hardcover

Inhaltsangabe

?Avoiding jargon and technical language, the authors present a practical and comprehensive description of the structure and process of the federal budget and financial system. Their intent is to present graphically combined federal financial statements for the government as a whole on a cash basis. The authors also cover in detail the budgeting cycle and the financial statement of a federal agency and present a case study of the complete budgeting, accounting, and reporting cycle of an agency. The authors are clearly authorities in this field and frequently suggest improvements in concepts and procedures in the federal government's financial policies and practices. The writing style is extremely lucid and is enhanced by numerous financial statements (23) and exhibits (55). However, the reader will have better grasp of the contents if they have some familiarity with the basic mechanics of accounting as the latter half of the book utilizes them to a great extent, and Appendix B contains the comptroller general's accounting principles and standards for federal agencies. A valuable book for general readers and lower-division students interested in gaining a comprehensive and clear understanding of the federal budgetary system from an accounting point of view.?-Choice

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