Governmental Accounting Made Easy（政府会计浅说) 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy is a complete and easy-to-use guide to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the new Governmental Accounting Standards Board 34 Statement (GASB 34) financial reporting model.

Read, interpret, and analyze governmental financialstatements–Governmental Accounting Made Easy explains everything you need to know, including:

Basic accounting concepts underlying all governmental accounting and financial reporting

Basic financial statements prepared under the new financial reporting model, including government-wide financial statements and fund financial statements

Note disclosures that accompany governmental financial statements

Complicated accounting issues commonly found in governmental financial statements

Future issues impacting governmental accounting and financial reporting brought on by the issuance of new accounting standards and pronouncements

The GASB 34 reporting model has resulted in a radical change in the way governmental financial statements are presented. For a diverse range of professionals–including managers, budget preparers, school boards, city councils, state legislators, comptrollers, lawyers, bond counsels, underwriters of municipal bonds, rating agency employees, bond insurers, labor unions, contractors, and the press–Governmental Accounting Made Easy is the much-needed tool for making sense of what these new financial statements are trying to communicate.

Take control of any organization’s governmental accounting and financial reporting with insightful coverage of:

Basic accounting terminology

Understanding fund accounting

Basics of governmental financial statements

Understanding the reporting entity

Revenues from nonexchange transactions

Capital assets

Accounting for pensions

Sundry accounting topics

In a vast field of literature, this is the most helpful single-source reference

Preface

Chapter 1: Introduction and Background

　What Are Generally Accepted Accounting Principles?

　Who Sets Generally Accepted Accounting Principles for Governments?

　Do Governments Need to Comply with Generally Accepted Accounting Principles?

　Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-rofit Accounting and Financial Reporting?

　To What Entities Do Governmental Generally Accepted Accounting Principles Apply?

Chapter 2: Basic Governmental Accounting Concepts

　Understanding the Different Bases of Accounting

　Understanding What Measurement Focuses Are Used by Governments

　Defining and Understanding the Nature of Assets

　Defining and Understanding the Nature of Liabilities

　Defining and Understanding the Nature of Net Assets

Chapter 3: Understanding Fund Accounting

　Fund Fundamentals

　Governmental Funds

　Proprietary Funds

　Fiduciary Funds

Chapter 4: Basics of Governmental Financial Statements

　General-Purpose Financial Statements

　Management’s Discussion and Analysis

　The Basic Financial Statements

　Required Supplementary Information

　Comprehensive Annual Financial Report

Chapter 5: Understanding the Reporting Entity

　Background

　Accountability Focus

　Financial Reporting Entity Defined

　Display of Component Units

Chapter 6: Revenues from Nonexchange Transactions

　Classes of Nonexchange Transactions

　Accounting Requirements

　Property Taxes

　Income and Sales Taxes, and Other Derived Tax Revenues

　Adjustments for the Accrual Basis of Accounting

　Grants and Other Financial Assistance

Chapter 7: Capital Assets

　Where Are Capital Assets Recorded in the Financial Statements?

　Recording and Valuing Capital Assets

　Understanding Depreciation

　Using the Modified Approach in Lieu of Depreciating Infrastructure Assets

　The Basics of Capitalized Interest

　Capital Assets Resulting from Capital Lease Transactions

　Impairments of Capital Assets

Chapter 8: Accounting for Pensions

　GASBS 27 Requirements for Defined Benefit Plans

　Calculation of the ARC

　Parameters for Actuarial Calculations, Including the ARC

　Net Pension Obligation

　Recording Pension-Related Assets, Liabilities, and Expenditures/Expenses

　Pension Disclosures

　Employers with Defined Contribution Plans

Chapter 9: Sundry Accounting Topics

　Accounting for Investments

　Reporting Unrealized Gains or Losses

　Investment and Deposit Disclosures

　Compensated Absence Accruals

　Landfill Closure and Postclosure Care Costs

　Derivatives, Including Interest Rate Swaps

　Securities Lending Transactions

Chapter 10: Upcoming Developments in Governmental Accounting

　Other Postemployment Benefits

　Economic Condition Reporting—Statistical Section

　Derivatives and Hedging

　Pollution Remediation Obligations

　Net Asset and Fund Balance Reporting

　Service Efforts and Accomplishments (SEA) Reporting

Index

Warren Ruppel, CPA, began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-

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