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Governmental accounting made easy [[electronic resource] /] / Warren Ruppel
| Governmental accounting made easy [[electronic resource] /] / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley, 2009 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina |
657
657.835 657.8350973 |
| Soggetto topico |
Finance, Public - United States - Accounting
Finance, Public - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-57036-9
1-119-19800-3 1-282-30353-8 9786612303531 0-470-57034-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Governmental Accounting Made Easy, Second Edition; Contents; Preface; About the Author; Chapter 1: Introduction and Background; Chapter 2: Basic Governmental Accounting Concepts; Chapter 3: Understanding Fund Accounting; Chapter 4: Basics of Governmental Financial Statements; Chapter 5: Understanding the Reporting Entity; Chapter 6: Revenues from Nonexchange Transactions; Chapter 7: Capital Assets; Chapter 8: Accounting for Pensions and Other Postemployment Benefits; Chapter 9: Sundry Accounting Topics; Chapter 10: Upcoming Developments in Governmental Accounting; Index |
| Record Nr. | UNINA-9910139930503321 |
Ruppel Warren
|
||
| Hoboken, NJ, : Wiley, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Governmental accounting made easy [[electronic resource] /] / Warren Ruppel
| Governmental accounting made easy [[electronic resource] /] / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley, 2009 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina |
657
657.835 657.8350973 |
| Soggetto topico |
Finance, Public - United States - Accounting
Finance, Public - Accounting |
| ISBN |
0-470-57036-9
1-119-19800-3 1-282-30353-8 9786612303531 0-470-57034-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Governmental Accounting Made Easy, Second Edition; Contents; Preface; About the Author; Chapter 1: Introduction and Background; Chapter 2: Basic Governmental Accounting Concepts; Chapter 3: Understanding Fund Accounting; Chapter 4: Basics of Governmental Financial Statements; Chapter 5: Understanding the Reporting Entity; Chapter 6: Revenues from Nonexchange Transactions; Chapter 7: Capital Assets; Chapter 8: Accounting for Pensions and Other Postemployment Benefits; Chapter 9: Sundry Accounting Topics; Chapter 10: Upcoming Developments in Governmental Accounting; Index |
| Record Nr. | UNINA-9910831180003321 |
|
Ruppel Warren
|
||
| Hoboken, NJ, : Wiley, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Governmental accounting made easy [[electronic resource] /] / Warren Ruppel
| Governmental accounting made easy [[electronic resource] /] / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley, 2009 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina |
657
657.835 657.8350973 |
| Soggetto topico |
Finance, Public - United States - Accounting
Finance, Public - Accounting |
| ISBN |
0-470-57036-9
1-119-19800-3 1-282-30353-8 9786612303531 0-470-57034-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Governmental Accounting Made Easy, Second Edition; Contents; Preface; About the Author; Chapter 1: Introduction and Background; Chapter 2: Basic Governmental Accounting Concepts; Chapter 3: Understanding Fund Accounting; Chapter 4: Basics of Governmental Financial Statements; Chapter 5: Understanding the Reporting Entity; Chapter 6: Revenues from Nonexchange Transactions; Chapter 7: Capital Assets; Chapter 8: Accounting for Pensions and Other Postemployment Benefits; Chapter 9: Sundry Accounting Topics; Chapter 10: Upcoming Developments in Governmental Accounting; Index |
| Record Nr. | UNINA-9910840594603321 |
|
Ruppel Warren
|
||
| Hoboken, NJ, : Wiley, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
| Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina |
657.835
657/.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Financial statements - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-04082-1
1-119-20203-5 1-281-00231-3 9786611002312 0-470-16975-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index. |
| Record Nr. | UNINA-9910145552603321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
| Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina |
657.835
657/.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Financial statements - United States |
| ISBN |
1-118-04082-1
1-119-20203-5 1-281-00231-3 9786611002312 0-470-16975-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index. |
| Record Nr. | UNINA-9910829990903321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit accounting made easy / / Warren Ruppel
| Not-for-profit accounting made easy / / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina |
657.835
657/.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Financial statements - United States |
| ISBN |
1-118-04082-1
1-119-20203-5 1-281-00231-3 9786611002312 0-470-16975-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index. |
| Record Nr. | UNINA-9910840687003321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell
| Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell |
| Autore | Ruppel Warren |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2006 [2005] |
| Descrizione fisica | 1 online resource (178 p.) |
| Disciplina |
657.45
657/.45 |
| Collana | Wiley best practices |
| Soggetto topico | Nonprofit organizations - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20119-5
1-280-34354-0 9786610343546 0-471-77016-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
NOT-FOR-PROFIT AUDIT COMMITTEE BEST PRACTICES; About the Author; Contents; Preface; Chapter 1: Background and Regulatory Issues; TYPES OF NOT-FOR-PROFIT ORGANIZATIONS COVERED BY THIS BOOK; UNIQUE CHARACTERISTICS OF NOT-FOR-PROFIT ORGANIZATIONS; FINANCIAL REPORTING ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; USERS OF NOT-FOR-PROFIT ORGANIZATION FINANCIAL STATEMENTS; REGULATORY ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; SUMMARY; Chapter 2: Establishing an Audit Committee and Determining Its Charter; CHARTER AND BYLAWS REVIEW; AUDIT COMMITTEE MEMBERS; NUMBER OF AUDIT COMMITTEE MEETINGS
MEETING ATTENDANCEMINUTES OF MEETINGS; DESIGNATION OF COMMITTEE CHAIR; DESIGNATION OF A COMMITTEE SECRETARY; TERMS OF AUDIT COMMITTEE APPOINTMENTS; STAGGERING AUDIT COMMITTEE MEMBER TERMS; ANNUAL REVIEW AND REPORTING OF AUDIT COMMITTEE ACTIVITIES; ABILITY TO HIRE OUTSIDE COUNSEL AND OTHER ADVISORS; CONFLICTS-OF-INTEREST STATEMENTS; SUMMARY; Chapter 3: Responsibilities of Internal Control over Financial Reporting; INTERNAL CONTROL BASICS; RISKS OF MANAGEMENT OVERRIDE OF CONTROLS; RELATIONSHIP OF INTERNAL CONTROL TO FINANCIAL REPORTING OPTIONS FOR REPORTING BY MANAGEMENT AND INDEPENDENT AUDITORS ON INTERNAL CONTROLSUMMARY; Chapter 4: Understanding and Addressing the Risks of Fraud; DEFINITION OF FRAUD; FRAUD IN RELATION TO FINANCIAL REPORTING; THE AUDIT COMMITTEE'S ROLE IN PREVENTING AND DETECTING FRAUD; FRAUD RISK FACTORS TO CONSIDER; SUMMARY; Chapter 5: Defining the Role of the Internal Audit Function; DEFINITION OF AN INTERNAL AUDIT FUNCTION; RELATIONSHIP OF THE AUDIT COMMITTEE TO THE INTERNAL AUDIT FUNCTION; INTERNAL AUDIT FUNCTION'S ROLE IN SUPPORTING MANAGEMENT ASSERTIONS ABOUT INTERNAL CONTROL; SUMMARY Chapter 6: Establishing an Effective Whistleblower ProgramSARBANES-OXLEY REQUIREMENTS FOR AUDIT COMMITTEES RELATIVE TO WHISTLEBLOWERS; PROTECTING WHISTLEBLOWERS FROM RETALIATION; SUMMARY; Chapter 7: Audit Committee's Relationship with the Independent Auditor; DEFINING THE BROAD RELATIONSHIP OF THE AUDIT COMMITTEE AND THE INDEPENDENT AUDITOR; PROCURING THE SERVICES OF AN INDEPENDENT AUDITOR; UNDERSTANDING THE INDEPENDENT AUDIT OF FINANCIAL STATEMENTS; MONITORING THE INDEPENDENCE OF THE INDEPENDENT AUDITOR; COMMUNICATIONS RECEIVED FROM THE INDEPENDENT AUDITOR OPTIONAL ATTESTATION ABOUT MANAGEMENT'S ASSERTIONS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTINGSUMMARY; Chapter 8: An Audit Committee Action Plan; HOLDING AN ORGANIZATIONAL MEETING; REVIEWING THE AUDIT PLAN WITH THE INDEPENDENT AUDITOR; REVIEWING THE AUDIT RESULTS AND DRAFT FINANCIAL STATEMENTS; REVIEWING THE INDEPENDENT AUDITOR'S MANAGEMENT LETTER AND ADDRESSING INTERNAL CONTROL ISSUES; HOLDING EXECUTIVE SESSIONS; SUMMARY; Index |
| Record Nr. | UNINA-9910143561603321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2006 [2005] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell
| Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell |
| Autore | Ruppel Warren |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2006 [2005] |
| Descrizione fisica | 1 online resource (178 p.) |
| Disciplina |
657.45
657/.45 |
| Collana | Wiley best practices |
| Soggetto topico | Nonprofit organizations - Auditing |
| ISBN |
1-119-20119-5
1-280-34354-0 9786610343546 0-471-77016-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
NOT-FOR-PROFIT AUDIT COMMITTEE BEST PRACTICES; About the Author; Contents; Preface; Chapter 1: Background and Regulatory Issues; TYPES OF NOT-FOR-PROFIT ORGANIZATIONS COVERED BY THIS BOOK; UNIQUE CHARACTERISTICS OF NOT-FOR-PROFIT ORGANIZATIONS; FINANCIAL REPORTING ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; USERS OF NOT-FOR-PROFIT ORGANIZATION FINANCIAL STATEMENTS; REGULATORY ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; SUMMARY; Chapter 2: Establishing an Audit Committee and Determining Its Charter; CHARTER AND BYLAWS REVIEW; AUDIT COMMITTEE MEMBERS; NUMBER OF AUDIT COMMITTEE MEETINGS
MEETING ATTENDANCEMINUTES OF MEETINGS; DESIGNATION OF COMMITTEE CHAIR; DESIGNATION OF A COMMITTEE SECRETARY; TERMS OF AUDIT COMMITTEE APPOINTMENTS; STAGGERING AUDIT COMMITTEE MEMBER TERMS; ANNUAL REVIEW AND REPORTING OF AUDIT COMMITTEE ACTIVITIES; ABILITY TO HIRE OUTSIDE COUNSEL AND OTHER ADVISORS; CONFLICTS-OF-INTEREST STATEMENTS; SUMMARY; Chapter 3: Responsibilities of Internal Control over Financial Reporting; INTERNAL CONTROL BASICS; RISKS OF MANAGEMENT OVERRIDE OF CONTROLS; RELATIONSHIP OF INTERNAL CONTROL TO FINANCIAL REPORTING OPTIONS FOR REPORTING BY MANAGEMENT AND INDEPENDENT AUDITORS ON INTERNAL CONTROLSUMMARY; Chapter 4: Understanding and Addressing the Risks of Fraud; DEFINITION OF FRAUD; FRAUD IN RELATION TO FINANCIAL REPORTING; THE AUDIT COMMITTEE'S ROLE IN PREVENTING AND DETECTING FRAUD; FRAUD RISK FACTORS TO CONSIDER; SUMMARY; Chapter 5: Defining the Role of the Internal Audit Function; DEFINITION OF AN INTERNAL AUDIT FUNCTION; RELATIONSHIP OF THE AUDIT COMMITTEE TO THE INTERNAL AUDIT FUNCTION; INTERNAL AUDIT FUNCTION'S ROLE IN SUPPORTING MANAGEMENT ASSERTIONS ABOUT INTERNAL CONTROL; SUMMARY Chapter 6: Establishing an Effective Whistleblower ProgramSARBANES-OXLEY REQUIREMENTS FOR AUDIT COMMITTEES RELATIVE TO WHISTLEBLOWERS; PROTECTING WHISTLEBLOWERS FROM RETALIATION; SUMMARY; Chapter 7: Audit Committee's Relationship with the Independent Auditor; DEFINING THE BROAD RELATIONSHIP OF THE AUDIT COMMITTEE AND THE INDEPENDENT AUDITOR; PROCURING THE SERVICES OF AN INDEPENDENT AUDITOR; UNDERSTANDING THE INDEPENDENT AUDIT OF FINANCIAL STATEMENTS; MONITORING THE INDEPENDENCE OF THE INDEPENDENT AUDITOR; COMMUNICATIONS RECEIVED FROM THE INDEPENDENT AUDITOR OPTIONAL ATTESTATION ABOUT MANAGEMENT'S ASSERTIONS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTINGSUMMARY; Chapter 8: An Audit Committee Action Plan; HOLDING AN ORGANIZATIONAL MEETING; REVIEWING THE AUDIT PLAN WITH THE INDEPENDENT AUDITOR; REVIEWING THE AUDIT RESULTS AND DRAFT FINANCIAL STATEMENTS; REVIEWING THE INDEPENDENT AUDITOR'S MANAGEMENT LETTER AND ADDRESSING INTERNAL CONTROL ISSUES; HOLDING EXECUTIVE SESSIONS; SUMMARY; Index |
| Record Nr. | UNINA-9910830717803321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2006 [2005] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell
| Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell |
| Autore | Ruppel Warren |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2006 [2005] |
| Descrizione fisica | 1 online resource (178 p.) |
| Disciplina |
657.45
657/.45 |
| Collana | Wiley best practices |
| Soggetto topico | Nonprofit organizations - Auditing |
| ISBN |
1-119-20119-5
1-280-34354-0 9786610343546 0-471-77016-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
NOT-FOR-PROFIT AUDIT COMMITTEE BEST PRACTICES; About the Author; Contents; Preface; Chapter 1: Background and Regulatory Issues; TYPES OF NOT-FOR-PROFIT ORGANIZATIONS COVERED BY THIS BOOK; UNIQUE CHARACTERISTICS OF NOT-FOR-PROFIT ORGANIZATIONS; FINANCIAL REPORTING ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; USERS OF NOT-FOR-PROFIT ORGANIZATION FINANCIAL STATEMENTS; REGULATORY ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; SUMMARY; Chapter 2: Establishing an Audit Committee and Determining Its Charter; CHARTER AND BYLAWS REVIEW; AUDIT COMMITTEE MEMBERS; NUMBER OF AUDIT COMMITTEE MEETINGS
MEETING ATTENDANCEMINUTES OF MEETINGS; DESIGNATION OF COMMITTEE CHAIR; DESIGNATION OF A COMMITTEE SECRETARY; TERMS OF AUDIT COMMITTEE APPOINTMENTS; STAGGERING AUDIT COMMITTEE MEMBER TERMS; ANNUAL REVIEW AND REPORTING OF AUDIT COMMITTEE ACTIVITIES; ABILITY TO HIRE OUTSIDE COUNSEL AND OTHER ADVISORS; CONFLICTS-OF-INTEREST STATEMENTS; SUMMARY; Chapter 3: Responsibilities of Internal Control over Financial Reporting; INTERNAL CONTROL BASICS; RISKS OF MANAGEMENT OVERRIDE OF CONTROLS; RELATIONSHIP OF INTERNAL CONTROL TO FINANCIAL REPORTING OPTIONS FOR REPORTING BY MANAGEMENT AND INDEPENDENT AUDITORS ON INTERNAL CONTROLSUMMARY; Chapter 4: Understanding and Addressing the Risks of Fraud; DEFINITION OF FRAUD; FRAUD IN RELATION TO FINANCIAL REPORTING; THE AUDIT COMMITTEE'S ROLE IN PREVENTING AND DETECTING FRAUD; FRAUD RISK FACTORS TO CONSIDER; SUMMARY; Chapter 5: Defining the Role of the Internal Audit Function; DEFINITION OF AN INTERNAL AUDIT FUNCTION; RELATIONSHIP OF THE AUDIT COMMITTEE TO THE INTERNAL AUDIT FUNCTION; INTERNAL AUDIT FUNCTION'S ROLE IN SUPPORTING MANAGEMENT ASSERTIONS ABOUT INTERNAL CONTROL; SUMMARY Chapter 6: Establishing an Effective Whistleblower ProgramSARBANES-OXLEY REQUIREMENTS FOR AUDIT COMMITTEES RELATIVE TO WHISTLEBLOWERS; PROTECTING WHISTLEBLOWERS FROM RETALIATION; SUMMARY; Chapter 7: Audit Committee's Relationship with the Independent Auditor; DEFINING THE BROAD RELATIONSHIP OF THE AUDIT COMMITTEE AND THE INDEPENDENT AUDITOR; PROCURING THE SERVICES OF AN INDEPENDENT AUDITOR; UNDERSTANDING THE INDEPENDENT AUDIT OF FINANCIAL STATEMENTS; MONITORING THE INDEPENDENCE OF THE INDEPENDENT AUDITOR; COMMUNICATIONS RECEIVED FROM THE INDEPENDENT AUDITOR OPTIONAL ATTESTATION ABOUT MANAGEMENT'S ASSERTIONS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTINGSUMMARY; Chapter 8: An Audit Committee Action Plan; HOLDING AN ORGANIZATIONAL MEETING; REVIEWING THE AUDIT PLAN WITH THE INDEPENDENT AUDITOR; REVIEWING THE AUDIT RESULTS AND DRAFT FINANCIAL STATEMENTS; REVIEWING THE INDEPENDENT AUDITOR'S MANAGEMENT LETTER AND ADDRESSING INTERNAL CONTROL ISSUES; HOLDING EXECUTIVE SESSIONS; SUMMARY; Index |
| Record Nr. | UNINA-9910841163703321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : John Wiley & Sons, c2006 [2005] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
| Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [6th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (598 p.) |
| Disciplina | 657.835021873 |
| Soggetto topico |
Local finance - Accounting - Standards - United States
Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-37475-7
9786613374752 1-118-07606-0 1-118-07607-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
GAAP 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
OBJECTIVES 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 A 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? REVENUES 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 PRIVATE-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 INTRODUCTION |
| Record Nr. | UNINA-9910464843003321 |
|
Ruppel Warren
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
