LEADER 05412nam 2200697 a 450 001 9910972787903321 005 20230725052653.0 010 $a9786613374752 010 $a9781283374750 010 $a1283374757 010 $a9781118076064 010 $a1118076060 010 $a9781118076071 010 $a1118076079 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(Perlego)1010755 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 $einterpretation and application of generally accepted accounting principles for state and local governments /$fWarren Ruppel 205 $a6th ed. 210 $aHoboken, N.J. $cWiley$d2011 215 $a1 online resource (598 p.) 300 $aIncludes index. 311 08$a9780470554463 311 08$a0470554460 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$zUnited States 615 0$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 $a9910972787903321 996 $aWiley GAAP for governments 2011$94358916 997 $aUNINA LEADER 02141nam 2200541 a 450 001 9910966356003321 005 20251116233315.0 010 $a1-61668-045-8 035 $a(CKB)2560000000102915 035 $a(EBL)3022222 035 $a(SSID)ssj0000872925 035 $a(PQKBManifestationID)12357837 035 $a(PQKBTitleCode)TC0000872925 035 $a(PQKBWorkID)10865055 035 $a(PQKB)11699191 035 $a(MiAaPQ)EBC3022222 035 $a(Au-PeEL)EBL3022222 035 $a(CaPaEBR)ebr10698269 035 $a(OCoLC)923668199 035 $a(BIP)18717668 035 $a(EXLCZ)992560000000102915 100 $a20080305d2008 uy 1 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aClassic short stories /$fAdam L. Gowans, editor 205 $a1st ed. 210 $aNew York $cNova Science Publishers$dc2008 215 $a1 online resource (133 p.) 300 $aIncludes index. 311 08$a1-60456-574-8 327 $a1. Rip Van Winkle (Washington Irving) 2. Wandering Willie's tale (Sir Walter Scott) 3. Young Goodman Brown (Nathaniel Hawthorne) 4. Dr. Heidegger's experiment (Nathaniel Hawthorne) 5. William Wilson (Edgar Allan Poe) 6. The masque of the red death (Edgar Allan Poe) 7. The celestial railroad (Nathaniel Hawthorne) 8. The princess's tragedy (William Makepeace Thackeray) 9. The story of Richard Doubledick (Charles Dickens) 10. The half-brothers (Mrs. Gaskell) 11. Rab and his friends (John Brown) 12. Tennessee's partner (Bret Harte). 330 $aThis book is a completely retyped, formatted and indexed version of a book published in 1918 with the title Best Short Stories. 606 $aShort stories, American 606 $aAmerican prose literature$y19th century 615 0$aShort stories, American. 615 0$aAmerican prose literature 676 $a813/.0108 701 $aGowans$b Adam L$g(Adam Luke)$01864243 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910966356003321 996 $aClassic short stories$94471017 997 $aUNINA