Fundamentals of governmental accounting and reporting / Bruce W. Chase.
By: Chase, Bruce W [author]
Series: AICPAPublisher: [United States] : Association of International Certified Professional Accountants, Inc., 2020Description: 1 online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9781119736769Subject(s): Business | Finance, Public United States Accounting | Financial statements | Electronic booksGenre/Form: Electronic books.DDC classification: 657.835 Online resources: Full text available at Wiley Online Library Click here to view| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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EBOOK
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COLLEGE LIBRARY | COLLEGE LIBRARY | 657.835 C3862 2020 (Browse shelf) | Available | CL-50775 |
ABOUT THE AUTHOR
Bruce W. Chase, PhD, is professor of accounting at Radford University. He is also the Director of the University's Governmental and Nonprofit Assistance Center (GNAC). The GNAC provides support for the Government Finance Officers Association (GFOA) national Certified Public Finance Officer (CPFO) program. Prior to joining the faculty of Radford University, he spent over 15 years in governmental and nonprofit accounting. He began his career with the Auditor of Public Accounts and then with Coopers and Lybrand. He served as Treasurer of Virginia Commonwealth University and later as chief financial officer of Southern Seminary College. He has written numerous articles on governmental and nonprofit accounting and is a frequent speaker on these topics. He has authored two national educational courses dealing with governmental and nonprofit accounting for the American Institute of Certified Public Accountants (AICPA). He also does extensive training on governmental accounting and reporting issues.
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Cover --
Title Page --
Copyright Page --
Table of Contents --
Chapter 1 --
The Governmental Environment and GAAP --
Governmental environment --
Which organizations are required to follow GASB standards? --
GAAP and standards-setting organizations --
The governmental environment and GAAP --
Practice questions --
Chapter 2 --
Fund Accounting and the Financial Reporting Model --
Fund fundamentals --
Fund structure --
Overview of the financial reporting model --
Summary --
Practice questions --
Chapter 3 --
Budgeting --
The role of budgets --
Encumbrances Comparing budgeted amounts to actual amounts --
Summary --
Practice questions --
Chapter 4 --
Measurement Focus and Basis of Accounting --
Terminology --
Summary --
Practice questions --
Chapter 5 --
Governmental Funds: Revenues and Expenditures --
Revenues --
Expenditures --
Governmental funds revenues and expenditures --
Practice questions --
Chapter 6 --
Proprietary Funds --
Use of proprietary funds --
Accounting differences --
Reporting differences --
Summary --
Practice questions --
Chapter 7 --
Fiduciary Funds --
The use of fiduciary funds --
Accounting differences --
Reporting differences Practice questions --
Chapter 8 --
Fund Financial Statements --
General-purpose financial statements --
Reporting by major funds --
Governmental funds --
Proprietary funds --
Fiduciary funds --
Summary --
Practice questions --
Chapter 9 --
Reporting Entity --
The reporting entity --
Reporting component units --
Joint ventures and other organizations --
Summary --
Practice questions --
Chapter 10 --
Government-Wide Financial Statements --
Purpose of the government-wide statements --
The worksheet approach --
Summary --
Practice questions --
Chapter 11 Financial Reporting and the Comprehensive Annual Financial Report --
Practice questions --
Chapter 12 --
Special-Purpose Governments --
Background --
Summary --
Practice questions --
Appendix A --
City of Charlottesville --
Basic Financial Statements --
Appendix B --
City of Charlottesville --
Required Supplementary Information --
Appendix C --
City of Charlottesville --
MD&A and Statistical Section --
Appendix D --
University of Virginia --
Basic Financial Statements --
Glossary --
Index --
Solutions --
Chapter 1 --
Chapter 2 --
Chapter 3 --
Chapter 4 --
Chapter 5 --
Chapter 6 --
Chapter 7 Chapter 8 --
Chapter 9 --
Chapter 10 --
Chapter 11 --
Chapter 12 --
EULA
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: -The governmental environment and GAAP' -Fund accounting and the financial reporting model' -Budgeting' -MFBA' -Revenues and expenditures' -Governmental, proprietary, and fiduciary funds' -Government-wide financial statements' -CAFR' -Special purpose governments' -Deferred outflows of resources and deferred inflows of resources'
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