LEADER 05331nam 2200649 a 450 001 9910464843003321 005 20200520144314.0 010 $a1-283-37475-7 010 $a9786613374752 010 $a1-118-07606-0 010 $a1-118-07607-9 035 $a(CKB)3400000000021207 035 $a(EBL)661669 035 $a(OCoLC)742333117 035 $a(SSID)ssj0000613151 035 $a(PQKBManifestationID)12217345 035 $a(PQKBTitleCode)TC0000613151 035 $a(PQKBWorkID)10584241 035 $a(PQKB)11766333 035 $a(MiAaPQ)EBC661669 035 $a(Au-PeEL)EBL661669 035 $a(CaPaEBR)ebr10514027 035 $a(CaONFJC)MIL337475 035 $a(EXLCZ)993400000000021207 100 $a20120106d2011 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP for governments 2011$b[electronic resource] $einterpretation and application of generally accepted accounting principles for state and local governments /$fWarren Ruppel 205 $a6th ed. 210 $aHoboken, N.J. $cWiley$d2011 215 $a1 online resource (598 p.) 300 $aIncludes index. 311 $a0-470-55446-0 327 $aGAAP for Governments 2011: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; CONTENTS; PREFACE; ABOUT THE AUTHOR; CHAPTER 1: NEW DEVELOPMENTS; INTRODUCTION; RECENTLY ISSUED GASB STATEMENTS AND THEIR EFFECTIVE DATES; EXPOSURE DRAFTS; PRELIMINARY VIEWS; GASB PROJECT PLAN; SUMMARY; CHAPTER 2: HISTORY AND THEORY UNDERLYING GOVERNMENTAL ACCOUNTING; INTRODUCTION; CHAPTER OVERVIEW; ENTITIES COVERED BY GOVERNMENTAL ACCOUNTING PRINCIPLES; OVERVIEW OF THE HISTORY OF GOVERNMENTAL ACCOUNTING STANDARDS SETTING 327 $aOBJECTIVES OF GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING OBJECTIVES OF FINANCIAL REPORTING; COMMUNICATION METHODS; ELEMENTS OF FINANCIAL STATEMENTS; HIERARCHY OF GOVERNMENTAL ACCOUNTING STANDARDS; SUMMARY; CHAPTER 3: FUND ACCOUNTING FUNDAMENTALS; INTRODUCTION; DEFINITION OF FUND AND THE PURPOSE OF FUND ACCOUNTING; A SYNOPSIS OF THE VARIOUS TYPES OF FUNDS USED BY GOVERNMENTS FOR ACCOUNTING AND FINANCIAL REPORTING; A DEFINITION OF BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; RECOGNITION AND MEASUREMENT OF CERTAIN FUND LIABILITIES AND EXPENDITURES 327 $aA SYNOPSIS OF BASIS OF ACCOUNTING AND MEASUREMENT FOCUS USED BY EACH TYPE OF FUND SUMMARY; CHAPTER 4: GENERAL FUND AND SPECIAL REVENUE FUNDS; INTRODUCTION; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; NATURE AND USE OF THE GENERAL FUND; NATURE AND USE OF SPECIAL REVENUE FUNDS; ACCOUNTING FOR CERTAIN REVENUE AND EXPENDITURES OF GENERAL AND SPECIAL REVENUE FUNDS; ACCOUNTING FOR ASSETS, LIABILITIES, AND FUND BALANCES OF GENERAL AND SPECIAL REVENUE FUNDS; SUMMARY; CHAPTER 5: CAPITAL PROJECTS FUNDS; INTRODUCTION; BASIS OF ACCOUNTING; MEASUREMENT FOCUS; WHEN ARE CAPITAL PROJECTS FUNDS USED? 327 $aREVENUES AND OTHER FINANCING SOURCES SUMMARY; CHAPTER 6: DEBT SERVICE FUNDS; INTRODUCTION; SITUATIONS WHEN A DEBT SERVICE FUND IS REQUIRED OR DESIRABLE; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; EXPENDITURE RECOGNITION FOR DEBT SERVICE PAYMENTS; ACCOUNTING FOR THE ADVANCE REFUNDING OF LONG-TERM DEBT; SUMMARY; CHAPTER 7: PROPRIETARY FUNDS; INTRODUCTION; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS FOR PROPRIETARY FUNDS; ENTERPRISE FUNDS; INTERNAL SERVICE FUNDS; SUMMARY; CHAPTER 8: FIDUCIARY FUNDS; INTRODUCTION; AGENCY FUNDS; PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS; INVESTMENT TRUST FUNDS 327 $aPRIVATE-PURPOSE TRUST FUNDS SUMMARY; CHAPTER 9: FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS; INTRODUCTION; BASIC FINANCIAL STATEMENTS; INTERFUND TRANSACTIONS-FUND FINANCIAL STATEMENTS; INTRA-ENTITY TRANSACTIONS- GOVERNMENT-WIDE FINANCIAL STATEMENTS; COMPREHENSIVE ANNUAL FINANCIAL REPORT; CASH FLOW STATEMENT PREPARATION AND REPORTING; SUMMARY; CHAPTER 10: THE IMPORTANCE OF BUDGETS TO GOVERNMENTS; INTRODUCTION; BUDGET BACKGROUND; WHICH FUNDS OF THE GOVERNMENT ADOPT BUDGETS?; DIFFERENCES BETWEEN THE BUDGET AND GAAP; BUDGETARY CONTROL; SUMMARY; CHAPTER 11: DEFINITION OF THE REPORTING ENTITY 327 $aINTRODUCTION 330 $aThe most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a ""New Developments"" chapter offers the important developments in governmental GAAP during the past year.Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hintsA comprehensive guide to the accounting 606 $aLocal finance$xAccounting$xStandards$zUnited States 606 $aAccounting$xStandards$zUnited States 608 $aElectronic books. 615 0$aLocal finance$xAccounting$xStandards 615 0$aAccounting$xStandards 676 $a657.835021873 700 $aRuppel$b Warren$0862510 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464843003321 996 $aWiley GAAP for governments 2011$91942498 997 $aUNINA