Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics: ac Fund accounting and classification guidelines ac Recognizing and recording resource inflows and outflows ac Measuring and recording all financial statement accounts and groups ac Specialized accounting for pensions and grants ac Budgeting and management accounting ac Computers in government accounting Manual Controls Although many control features are an integral part of software application programs, trouble-free computer operations also depend on controls exercised independently of the application software, so-called manualanbsp;...
|Title||:||Applying Government Accounting Principles|
|Author||:||Mortimer A. Dittenhofer, Edward W. Stepnick|
|Publisher||:||LexisNexis - 2015-06-10|