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    Governmental Accounting by Steven Bragg

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    Book Description
    Governmental Accounting describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. [251 pages]

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    Table of Contents

    Chapter 1. Governmental Accounting Overview
    Chapter 2. Fund Accounting
    Chapter 3. Basis of Accounting and Measurement Focus
    Chapter 4. Reporting Capital Assets
    Chapter 5. Reporting Liabilities
    Chapter 6. The Budget and Budgetary Accounting
    Chapter 7. Common Accounting Transactions
    Chapter 8. Classification and Terminology
    Chapter 9. Defining the Financial Reporting Entity
    Chapter 10. Comprehensive Annual Financial Report
    Chapter 11. Additional Financial Reporting Considerations
    Chapter 12. Notes to Financial Statements
    Chapter 13. Budgetary Reporting
    Chapter 14. Cash Flows Statements
    Chapter 15. Segment Information
    Chapter 16. Reporting Entity and Component Unit Presentation and Disclosure
    Chapter 17. Statistical Section
    Chapter 18. Fair Value Measurement
    Chapter 19. Claims Accounting
    Chapter 20. Landfill Closure and Postclosure Costs
    Chapter 21.  Nonexchange Transactions