Governmental Accounting

Author: Steven Bragg


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]


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