Fundamentals of governmental accounting and reporting /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Chase, Bruce W. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, 2020.
Temas:
Business.
Affaires.
Business
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • <P><b>Chapter 1 1-1</b></p> <p>The Governmental Environment and GAAP 1-1</p> <p>Governmental environment 1-2</p> <p>Which organizations are required to follow GASB standards? 1-8</p> <p>GAAP and standards-setting organizations 1-9</p> <p>The governmental environment and GAAP 1-12</p> <p>Practice questions 1-13</p> <p><b>Chapter 2 2-1</b></p> <p>Fund Accounting and the Financial Reporting Model 2-1</p> <p>Fund fundamentals 2-2</p> <p>Fund structure 2-4</p> <p>Overview of the financial reporting model 2-8</p> <p>Summary 2-10</p> <p>Practice questions 2-11</p> <p><b>Chapter 3 3-1</b></p> <p>Budgeting 3-1</p> <p>The role of budgets 3-2</p> <p>Encumbrances 3-5</p> <p>Comparing budgeted amounts to actual amounts 3-7</p> <p>Summary 3-8</p> <p>Practice questions 3-9</p> <p><b>Chapter 4 4-1</b></p> <p>Measurement Focus and Basis of Accounting 4-1</p> <p>Terminology 4-6</p> <p>Summary 4-11</p> <p>Practice questions 4-12</p> <p><b>Chapter 5 5-1</b></p> <p>Governmental Funds: Revenues and Expenditures 5-1</p> <p>Revenues 5-3</p> <p>Expenditures 5-7</p> <p>Governmental funds revenues and expenditures 5-14</p> <p>Practice questions 5-15</p> <p><b>Chapter 6 6-1</b></p> <p>Proprietary Funds 6-1</p> <p>Use of proprietary funds 6-2</p> <p>Accounting differences 6-4</p> <p>Reporting differences 6-13</p> <p>Summary 6-14</p> <p>Practice questions 6-15</p> <p><b>Chapter 7 7-1</b></p> <p>Fiduciary Funds 7-1</p> <p>The use of fiduciary funds 7-2</p> <p>Accounting differences 7-4</p> <p>Reporting differences 7-5</p> <p>Practice questions 7-7</p> <p><b>Chapter 8 8-1</b></p> <p>Fund Financial Statements 8-1</p> <p>General-purpose financial statements 8-2</p> <p>Reporting by major funds 8-3</p> <p>Governmental funds 8-6</p> <p>Proprietary funds 8-8</p> <p>Fiduciary funds 8-12</p> <p>Summary 8-13</p> <p>Practice questions 8-14</p> <p><b>Chapter 9 9-1</b></p> <p>Reporting Entity 9-1</p> <p>The reporting entity 9-2</p> <p>Reporting component units 9-6</p> <p>Joint ventures and other organizations 9-8</p> <p>Summary 9-9</p> <p>Practice questions 9-10</p> <p><b>Chapter 10 10-1</b></p> <p>Government-Wide Financial Statements 10-1</p> <p>Purpose of the government-wide statements 10-2</p> <p>The worksheet approach 10-6</p> <p>Summary 10-15</p> <p>Practice questions 10-16</p> <p><b>Chapter 11 11-1</b></p> <p>Financial Reporting and the Comprehensive Annual Financial Report 11-1</p> <p>Practice questions 11-11</p> <p>Chapter 12 12-1</p> <p>Special-Purpose Governments 12-1</p> <p>Background 12-2</p> <p>Summary 12-5</p> <p>Practice questions 12-6</p> <p><b>Appendix A A-1</b></p> <p>City of Charlottesville
  • Basic Financial Statements A-1</p> <p><b>Appendix B B-1</b></p> <p>City of Charlottesville
  • Required Supplementary Information B-1</p> <p><b>Appendix C C-1</b></p> <p>City of Charlottesville
  • MD&A and Statistical Section C-1</p> <p><b>Appendix D D-1</b></p> <p>University of Virginia
  • Basic Financial Statements D-1</p> <p>Glossary Glossary 1</p> <p>Index Index 1</p> <p>Solutions Solutions 1</p> <p>Chapter 1 Solutions 1</p> <p>Chapter 2 Solutions 2</p> <p>Chapter 3 Solutions 4</p> <p>Chapter 4 Solutions 6</p> <p>Chapter 5 Solutions 7</p> <p>Chapter 6 Solutions 8</p> <p>Chapter 7 Solutions 10</p> <p>Chapter 8 Solutions 11</p> <p>Chapter 9 Solutions 13</p> <p>Chapter 10 Solutions 14</p> <p>Chapter 11 Solutions 17</p> <p>Chapter 12 Solutions 19</p>

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